Relevant dates for submission of a refund application - CBEC's Customs Manual 2023 - Customs

..... one year is computed from the date of payment of duty, however, in following situations, such time limit is computed differently: (a) In case of goods which are exempt from payment of duty by an ad-hoc exemption order issued under Section 25(2) of t .....

x x x x x   Extracts   x x x x x

Relevant dates for submission of a refund application - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x

..... te of adjustment of duty after the final assessment thereof or in case of re-assessment, from the date of such re-assessment; and (d) The date of payment of any duty and interest in relation to a person, other than the importer shall be the date of p .....

x x x x x   Extracts   x x x x x

Relevant dates for submission of a refund application - CBEC s Customs Manual 2023 - Customs

x x x x x   Extracts   x x x x x