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of <h1>Customs Act Sections 26 & 27: Refunds for Returned Exports and Defective Imports Explained</h1> Section 26 of the Customs Act, 1962, provides for the refund of export duty if goods are returned without resale, re-imported within a year, and a refund application is filed within six months of clearance. Refunds for defective imported goods are possible if the goods meet specific conditions, such as being unused for purposes other than defect identification, and are either exported, abandoned, or destroyed within prescribed timelines. Section 27 allows claiming refunds of duty and interest by those who paid or bore the duty, requiring a formal application to the jurisdictional Customs authority.
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