https://www.taxtmi.com/acts?id=986 Claim for refund of customs duty or interest must be made by application to the Assistant Commissioner or Deputy Commissioner of Customs within one year, subject to exceptions for payment under protest and special limitation rules for exemption orders, appellate or court directions, and provisional assessments. The applicant must produce evidence that the duty or interest was paid or borne by him and that its incidence has not been passed on, reflecting the unjust enrichment requirement. Refund is generally credited to the Consumer Welfare Fund, but direct payment is allowed for specified categories where the burden has not been passed on. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 16 Jun 2026 13:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=986 Claim for refund of customs duty or interest must be made by application to the Assistant Commissioner or Deputy Commissioner of Customs within one year, subject to exceptions for payment under protest and special limitation rules for exemption orders, appellate or court directions, and provisional assessments. The applicant must produce evidence that the duty or interest was paid or borne by him and that its incidence has not been passed on, reflecting the unjust enrichment requirement. Refund is generally credited to the Consumer Welfare Fund, but direct payment is allowed for specified categories where the burden has not been passed on. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=986