Refund of export duty on returned goods depends on re-import within time and a timely refund application. Refund of export duty is available where duty has been paid on exported goods and the same goods are later returned to the payer otherwise than by resale. The scheme applies only if the goods are re-imported within one year of exportation and the refund application is made within six months from the date the proper officer orders clearance of the goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of export duty on returned goods depends on re-import within time and a timely refund application.
Refund of export duty is available where duty has been paid on exported goods and the same goods are later returned to the payer otherwise than by resale. The scheme applies only if the goods are re-imported within one year of exportation and the refund application is made within six months from the date the proper officer orders clearance of the goods.
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