https://www.taxtmi.com/acts?id=12195 Amendment prescribes that persons who paid or bore customs duty or interest may apply for refund to the Assistant or Deputy Commissioner within one year from payment; applications filed before assent are governed by the previous sub-section and payments made under protest are not subject to the one-year limit. Applicants must provide documentary evidence, including documents under section 28C, proving the duty or interest was collected from or paid by them and not passed on. Computation of the one-year limitation is specified for special exemption orders, judicial or appellate directions, and adjustments following final assessment or reassessment. en-us Sat, 09 Apr 2011 14:39:07 +0530 Sun, 10 Apr 2011 11:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=12195 Amendment prescribes that persons who paid or bore customs duty or interest may apply for refund to the Assistant or Deputy Commissioner within one year from payment; applications filed before assent are governed by the previous sub-section and payments made under protest are not subject to the one-year limit. Applicants must provide documentary evidence, including documents under section 28C, proving the duty or interest was collected from or paid by them and not passed on. Computation of the one-year limitation is specified for special exemption orders, judicial or appellate directions, and adjustments following final assessment or reassessment. Act-Rules F. Acts / Amendment Acts Sat, 09 Apr 2011 14:39:07 +0530 https://www.taxtmi.com/acts?id=12195