https://www.taxtmi.com/manuals?id=2167 Section 26 provides for refund of duty where exported goods are returned or re imported within the statutory period and an application is filed within the prescribed deadline; for imported goods, refund is available where goods are defective or non conforming, identified to the satisfaction of customs, drawback is not claimed, and goods are exported, abandoned to customs, or destroyed in the presence of the proper officer within the prescribed timeframe. Section 27 allows refund of duty and interest by the person assessed or who bore the duty; claims must be filed in duplicate on the prescribed form to the jurisdictional Deputy/Assistant Commissioner. en-us Sun, 05 Mar 2023 12:52:00 +0530 Tue, 18 Apr 2023 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2167 Section 26 provides for refund of duty where exported goods are returned or re imported within the statutory period and an application is filed within the prescribed deadline; for imported goods, refund is available where goods are defective or non conforming, identified to the satisfaction of customs, drawback is not claimed, and goods are exported, abandoned to customs, or destroyed in the presence of the proper officer within the prescribed timeframe. Section 27 allows refund of duty and interest by the person assessed or who bore the duty; claims must be filed in duplicate on the prescribed form to the jurisdictional Deputy/Assistant Commissioner. Manuals Customs Sun, 05 Mar 2023 12:52:00 +0530 https://www.taxtmi.com/manuals?id=2167