Refund Conditions Under Customs Act: Section 26 & 27 Explained-Eligibility for Export and Import Duty Refunds

Section 26 of the Customs Act, 1962, outlines the conditions under which export duty can be refunded. Refunds are applicable if goods are returned without resale, re-imported within a year, and an application is made within six months of clearance. For imported goods, refunds are allowed if goods are defective, identified by customs, and not claimed under other provisions. Conditions include export, abandonment, or destruction of goods within 30 days, extendable to three months. Section 27 addresses refund claims for duty and interest, requiring applications in duplicate as per Customs Refund Application Regulations, 1995, to the jurisdictional customs officer.