TaxTMI 
TaxTMI 
Claim for refund of duty.
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....ed.] Explanation ^18[1].- For the purposes of this sub-section, "the date of payment of duty or interest'' in relation to a person, other than the importer, shall be construed as "the date of purchase of goods" by such person. ^19[Explanation 2.--For the removal of doubts, it is hereby clarified that the period of limitation of one year in case of claim of refund under clause (b) of sub-section (3) of section 18A or amendment of documents under section 149, shall be computed from the date of payment of such duty or interest.] (1A) The application under sub-section (1) shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty or interest, in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty or interest, has not been passed on by him to any other person. (1B) Save as otherwise provided in this section, the period of limitation of one year shall be computed in the following manner, namely:- (a) in the case of goods which are exempt from payment of duty by a special order issue....
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....ess payment of duty is evident from the bill of entry in the case of self-assessed bill of entry; or (ii) the duty actually payable is reflected in the reassessed bill of entry in the case of reassessment.] Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of ^5H[duty and interest, if any, paid on such duty] has not been passed on by the persons concerned to any other person. (3) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal ^13[, the National Tax Tribunal] or any Court or in any other provision of this Act or the regulations made thereunder or any other law for the time being in force, no refund shall be made except as provided in sub-section (2). (4) Every notification under clause (f) of the first proviso to sub-section (2) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, and the Central Government shall seek the approval of Parliament to the notificat....
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....any educational, research or charitable institution or hospital, before the expiry of one year; (b) In any other case, before the expiry of six months, from the date of payment of duty: Provided that the limitation of one year or six months, as the case may be, shall not apply where any duty has been paid under protest. Explanation.- Where any duty is paid provisionally under section 18, the period of one year or six months, as the case may be, shall be computed from the date of adjustment of duty after the final assessment thereof.] (2) If on receipt of any such application the Assistant Collector of Customs is satisfied that the whole or any part of the duty paid by the applicant should be refunded to him, he may make an order accordingly. (3) Where, as a result of any order passed in appeal or revision under this Act, refund of any duty becomes due to any person, the proper officer may refund the amount to such person without his having to make any claim in that behalf. (4) Save as provided in section 26, no claim for refund of any duty shall be entertained except in accordance with the provisions of this section. ^2....
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.... Substituted vide Customs (Amendment) Act, 1991 dated 21-12-1991 w.e.f. 23-12-1991 (Notified vide Notification No. 80/91 (NT)-Customs dated 23-12-1991) before it was read as, "duty" 5C. Substituted vide Customs (Amendment) Act, 1991 dated 21-12-1991 w.e.f. 23-12-1991 (Notified vide Notification No. 80/91 (NT)-Customs dated 23-12-1991) before it was read as, "duty" 5D. Substituted vide Customs (Amendment) Act, 1991 dated 21-12-1991 w.e.f. 23-12-1991 (Notified vide Notification No. 80/91 (NT)-Customs dated 23-12-1991) before it was read as, "duty" 5E. Substituted vide Customs (Amendment) Act, 1991 dated 21-12-1991 w.e.f. 23-12-1991 (Notified vide Notification No. 80/91 (NT)-Customs dated 23-12-1991) before it was read as, "duty" 5F. Substituted vide Customs (Amendment) Act, 1991 dated 21-12-1991 w.e.f. 23-12-1991 (Notified vide Notification No. 80/91 (NT)-Customs dated 23-12-1991) before it was read as, "duty" 5G. Substituted vide Customs (Amendment) Act, 1991 dated 21-12-1991 w.e.f. 23-12-1991....
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.... any ^4[duty and interest, if any, paid on such duty]- (i) paid by him in pursuance of an order of assessment; or (ii) borne by him, may make an application for refund of such ^4A[duty and interest, if any, paid on such duty] to the ^11[Assistant Commissioner of Customs or Deputy Commissioner of Customs]- (a) in the case of any import made by any individual for his personal use or by Government or by any educational, re-search or charitable institution or hospital, before the expiry of one year; (b) in any other case, before the expiry of six months, from the date of payment of ^4B[duty and interest, if any, paid on such duty], ^7[in such form and manner] as may be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of ^4C[duty and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such ^4D[duty and interest, if any, paid on such duty] had not been passe....