9911796707
TMI BlogClaim for refund of duty.X X X X Extracts X X X X X X X X Extracts X X X X ..... re the date on which the Finance Bill, 2011 receives the assent of the President and the same shall be dealt with in accordance with the provisions of sub-section (2): Provided further that the limitation of one year shall not apply where any duty or interest has been paid under protest. 2[Provided also that where the amount of refund claimed is less than rupees one hundred, the same shall not be refunded. ] Explanation 4[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. 5[Explanation 2.--For the removal of doubts, it is hereby clarified that the period of limitation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch application, the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied that the whole or any part of the duty and interest, if any, paid on such duty paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund : Provided that the amount of duty and interest, if any, paid on such duty as determined by the Assistant Commissioner of Customs or Deputy Commissioner of Customs under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to - (a) the duty and interest, if any, paid on such duty paid by the importer, or the exporter, as the case may be if he ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 notification by a resolution moved within a period of fifteen days beginning with the day on which the notification is so laid before the House of the People and if Parliament makes any modification in the notification or directs that the notification should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of 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 duty and interest, if any, paid on such duty had not been passed on by him to any other person : Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section and the same shall be dealt with in accordance with the provisions of sub-section (2) : Provided further that the limitation of one year or six months, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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