Customs Duty Refunds: File Within One Year Under Section 27, Customs Act 1962; Exceptions and Special Cases Explained.

An application for a customs duty refund under Section 27 of the Customs Act, 1962, must be submitted within one year from the payment date. Exceptions include: if goods are exempt by an ad-hoc order, the one-year limit starts from the order's issue date; if a refund is due to a legal judgment, it starts from the judgment date; for provisional payments, it begins from the final assessment date; and for non-importers, from the goods purchase date. The one-year limit does not apply if payment was made under protest.