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of <h1>Section 28D of Customs Act: Duty burden presumed passed to buyer unless payer proves retention for refund eligibility.</h1> Under Section 28D of the Customs Act, 1962, it is presumed that any person who has paid duty on goods has passed the full duty burden to the buyer, unless proven otherwise. This provision is crucial for determining eligibility for duty refunds, as it assumes the buyer bears the cost unless the payer can demonstrate that they retained the duty's financial impact.
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