(1)

Any person claiming refund of any 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 or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs " (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995).]-

(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; [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]

(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] [ Substituted by Act 22 of 1995, Section 54, for " in such form " (w.e.f. 26.5.1995).][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 28-C) as the applicant may furnish to establish that the amount of [duty and interest, if any, paid on such duty] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] [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] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] [had not been passed on by him to any other person: [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]

(2)

[ If, on receipt of any such application, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] is satisfied that the whole or any part of the [duty and interest, if any, paid on such duty] [ Substituted by Act 55 of 1991, Section 2, for " duty " (w.e.f. 23.12.1991).][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] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] as determined by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs " (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995).][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 had not passed on the incidence of such [duty and interest, if any, paid on such duty] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] [to any other person; [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]

(b) the [duty and interest, if any, paid on such duty][on imports made by an individual for his personal use; [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]

(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] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ][to any other person; [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]

(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: [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]

(g) [ the duty paid in excess by the importer before an order permitting clearance of goods for home consumption is made where -

(3)

Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tribunal [, the National Tax Tribunal] [ Inserted by Act 49 of 2005, Section 30 and Schedule, Part VI (w.e.f. 28.12.2005).][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.] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]