Refund of Customs Duty: statutory conditions for export and import refunds and prescribed application procedure to seek relief. Under Section 26, export duty is refundable where goods are returned other than by resale, re imported within one year, and an application is filed within six months of clearance; import duty on identifiable goods is refundable where the goods are defective or non conforming, identified to the satisfaction of the Assistant/Deputy Commissioner, no drawback is claimed, and the goods are exported, abandoned to Customs, or destroyed/rendered commercially valueless within the prescribed period. Section 27 allows refund claims of duty and interest by the assessed person or the person who bore the duty, via duplicate application in the prescribed form to the jurisdictional Deputy/Assistant Commissioner.