Customs Duty Refund: Navigating One-Year Window for Claims with Strict Evidence and Procedural Requirements Under Section 27

Section 27 of the Customs Act, 1962 governs claims for duty refunds. Individuals can apply to customs authorities for refund of paid or borne duties within one year of payment, with specific exceptions. The application must include evidence that the duty incidence was not passed on to another party. Refunds are subject to strict conditions, including minimum claim amounts and specific scenarios like personal imports or export duties. The provision allows for refund claims under certain prescribed circumstances, with limitations on processing and approval.

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