Para 14.4.7 — CAM

14.4.7 REFUNDS AND DUTY DRAWBACK UNDER CUSTOMS 14.4.7.1 On import or export of goods, at times duty may be paid in excess of what was actually leviable. Section 27 of the Customs Act, 1962 deals with the refund of duty and interest. As provided therein, refund of duty and interest can be claimed either by a person who has paid the duty in pursuance to an order of assessment or a person who has borne the duty. An application for refund is required to be filed within six months from the date of payment of duty and interest.