https://www.taxtmi.com/manuals?id=2168 Refund applications under Section 27 are subject to a one-year limitation from payment of duty and interest, with alternative computation points where goods are covered by an ad-hoc exemption order, where refund arises from a judicial or appellate order, or where duty was paid provisionally under Section 18 - in which case the period runs from adjustment after final assessment or re-assessment. For non-importers the relevant date is the date of purchase, and payments made under protest are not subject to the one-year limitation. en-us Sun, 05 Mar 2023 12:53:00 +0530 Tue, 18 Apr 2023 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2168 Refund applications under Section 27 are subject to a one-year limitation from payment of duty and interest, with alternative computation points where goods are covered by an ad-hoc exemption order, where refund arises from a judicial or appellate order, or where duty was paid provisionally under Section 18 - in which case the period runs from adjustment after final assessment or re-assessment. For non-importers the relevant date is the date of purchase, and payments made under protest are not subject to the one-year limitation. Manuals Customs Sun, 05 Mar 2023 12:53:00 +0530 https://www.taxtmi.com/manuals?id=2168