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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Customs duty refund procedure outlines claim timelines, unjust enrichment scrutiny and entitlement to interest for delayed refunds.</h1> Refund of Customs duty and interest is claimable by persons who paid or bore duty where payment exceeded liability; claims must be filed in the prescribed form with documentary support and are subject to a one-year limitation computed as provided for specific situations, though not applicable to sums paid under protest. Admissible refunds are paid to claimants unless unjust enrichment requires transfer to the Consumer Welfare Fund, with officers required to examine financial records and issue speaking orders; interest is payable on delayed duty refunds and procedural safeguards, audit and transparency measures govern processing.

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