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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Refund of Export Duty Under Section 26 of Customs Act for Returned Goods: Conditions and Application Deadlines Explained.</h1> Section 26 of the Customs Act, 1962, provides for the refund of export duty under specific conditions. A refund is granted if the exported goods are returned to the original exporter without resale, re-imported within one year from the export date, and if a refund application is submitted within six months from the date the proper officer orders the clearance of the goods.
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