law: Custom Act, 1962 
  27.
  
  Claim for Refund of Duty. – 
  (1)
  
  Any person claiming refund of any 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 duty and interest,
  
  if any, paid on such duty to the Assistant 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, 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 and interest, if any, paid on such duty, 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 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 case may be, shall not apply where any duty and interest,
  
  if any, paid on such duty has been paid under protest.
  Provided
  
    also that in the case of goods which are
  
  exempt from payment Of duty by a special order issued under sub-section (2) of
  
  section 25, the limitation of one year or six months, as the case may be, shall
  
  be computed from the date of issue of such order.
  Explanation
  
  I :  For the purposes of this sub-section,
  
  "the date of payment of duty and interest, if any, paid on such
  
  duty", in relation to a person, other than the importer, shall be
  
  construed as "the date of purchase of goods" by such person.
  Explanation
  
  II :  Where any duty is paid provisionally
  
  under section 18, the limitation 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 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
  
  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, if he had not passed on the incidence of such duty and interest, if
  
  any, paid on such duty to any other person;
  (b) the duty and interest, if any, paid on such duty on imports made by
  
  an individual for his personal use;
  (c) the duty and interest, if any, paid on such duty borne by the buyer,
  
  if he had not passed on the incidence of such duty and interest, if any, paid
  
  on such duty 61 ] to any other person;
  (d) the export duty as specified in section 26;
  (e) drawback of duty payable under sections 74 and 75;
  (f) the duty and interest, if any, paid on such duty borne by any other
  
  such class of applicants as the Central Government may, by notification in the
  
  Official Gazette, specify :
  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 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 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 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 cease to have effect, the
  
  notification shall thereafter have effect only in such modified form or be of
  
  no effect, as the case may be, but without prejudice to the validity of
  
  anything previously done thereunder .
  (5)
  
  For the removal of doubts, it is hereby declared that any notification issued
  
  under clause (f) of the first proviso to sub-section (2), including any such
  
  notification approved or modified under sub-section (4), may be rescinded by
  
  the Central Government at any time by notification in the Official Gazette.