Section 27 - Claim for refund of duty.

Refund of customs duty: applicants must apply with evidence that duty incidence was not passed on and meet limitation rules.

Section 27 provides that a person who has paid or borne customs duty or interest may apply to the Assistant or Deputy Commissioner for refund within the prescribed limitation, supported by documentary evidence that the duty was collected from or paid by the applicant and that its incidence was not passed on. The one year limitation is computed specially in cases of exemption orders, judicial or appellate directions, and provisional payments adjusted after final assessment or reassessment. The officer may order refund but normally credits amounts to the Fund, except in specified categories where payment must be made to the applicant; notifications extending direct payment eligibility require parliamentary laying and may be rescinded.