TMI BlogAmendment of section 27.X X X X Extracts X X X X X X X X Extracts X X X X ..... or such refund to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, before the expiry of one year, from the date of payment of such duty or interest: Provided that where an application for refund has been made before the date on which the Finance Bill, 2011 receives the assent of the President, such application shall be deemed to have been made under sub-section (1), as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med 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 issued under sub-section (2) of section 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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