Customs duty refund claims depend on limitation, proof of incidence, and restricted direct payment categories. Claim for refund of customs duty or interest may be made by a person who has paid it or borne it, within one year from the date of payment, subject to special computation rules, documentary evidence, and the requirement that the incidence has not been passed on. Refund is ordinarily credited to the Fund, but direct payment is permitted only in specified categories, including imports for personal use, duty borne by the buyer, export duty, drawback, notified classes, and certain excess duty paid before home consumption clearance. No refund lies outside this framework, and notifications are subject to parliamentary control.