Customs duty refund entitlement follows registration: importers paying duties may claim refunds after obtaining research institution registration. Importers not registered with the Department of Scientific and Industrial Research must pay applicable customs and additional duties at clearance; after obtaining DSIR registration and complying with the notification's specified conditions, they may claim a refund of duties paid that are exempt under the notification. Refunds are to be filed with the Assistant or Deputy Commissioner of Customs at the port of import within one year of payment, with a possible single extension by the Commissioner of Customs not exceeding one additional year.