Application for refund of import duty or interest [Section 27] :

(i) Application for refund to be filed within one year of date of payment of duty/ interest: Any person claiming refund of any duty or interest –

(a) paid by him; or

(b) borne by him,

may make an application in such form and manner as may be prescribed for such refund to the Assistant Commissioner/Deputy Commissioner of Customs, before the expiry of one year, from the date of payment of such duty or interest [Section 27(1)].

No limitation in case of duty paid under protest: However, the limitation of one year shall not apply where any duty or interest has been paid under protest. Hence, in case of duty/interest paid under protest, refund claim may be filed without any time-limit.

Minimum amount of refund: Refund claims involving customs duty of less than ` 100 will not be refunded. In other words, refund will be granted only when the duty amount involved is ` 100 or more.

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.

(ii) Documentary evidence to be furnished to prove that incidence of the duty/interest for which refund claim has been filed is not passed on to any other person: Refund 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 or interest, in relation to which such refund is claimed 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 [Section 27(1A)].

(iii) Manner of computation of limitation period of one year [Section 27(1B)]: The period of limitation of one year shall be computed in the following manner, namely:-

S.No.	Event	Limitation of one year to be computed from the
1	Exemption of duty by a special order issued under section 25(2)	Date of issue of such order
2	Refund of duty arising as a consequence of any judgment, decree, order or direction of the appellate authority, Appellate Tribunal or any court	Date of such judgment, decree, order or direction
3	Provisional payment of duty under section 18	Date of adjustment of duty after the final assessment thereof or in case of re-assessment, from the date of such re-assessment.