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    <title>Refund of export duty in certain cases</title>
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    <description>Refund of export duty is available where duty has been paid on exported goods and the same goods are later returned to the payer otherwise than by resale. The scheme applies only if the goods are re-imported within one year of exportation and the refund application is made within six months from the date the proper officer orders clearance of the goods.</description>
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      <description>Refund of export duty is available where duty has been paid on exported goods and the same goods are later returned to the payer otherwise than by resale. The scheme applies only if the goods are re-imported within one year of exportation and the refund application is made within six months from the date the proper officer orders clearance of the goods.</description>
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