Amendment of section 27
55. In section 27 of the Customs Act, in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:—
“Provided also that where the amount of refund claimed is less than rupees one hundred, the same shall not be refunded.”.
Notes on Clauses:
Clause 55 seeks to amend section 27 to provide that if the amount of claim is less than rupees one hundred, the same shall not be refunded.
