https://www.taxtmi.com/acts?id=10767 Refund of import duty is available where imported goods are defective or not in conformity with agreed specifications, remain identifiable, and are exported, relinquished to customs, or destroyed or rendered commercially valueless in the prescribed manner. The importer must not claim drawback elsewhere, and the goods must not have been worked, repaired or used after importation except where necessary to discover the defect. The refund application must be filed within six months from the relevant date, and no refund is allowed for perishable goods or goods beyond shelf life. en-us Thu, 06 Aug 2009 22:26:36 +0530 Tue, 16 Jun 2026 13:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10767 Refund of import duty is available where imported goods are defective or not in conformity with agreed specifications, remain identifiable, and are exported, relinquished to customs, or destroyed or rendered commercially valueless in the prescribed manner. The importer must not claim drawback elsewhere, and the goods must not have been worked, repaired or used after importation except where necessary to discover the defect. The refund application must be filed within six months from the relevant date, and no refund is allowed for perishable goods or goods beyond shelf life. Act-Rules Customs Thu, 06 Aug 2009 22:26:36 +0530 https://www.taxtmi.com/acts?id=10767