For refund of import duty paid, the refund application must be filed:
CS Executive · Tax Laws · PYQS · June 2022
For refund of import duty paid, the refund application must be filed:
Answer & Explanation:
Correct Answer: Option (B)
Official answer key: (B), (C). Official source note: Both the Option B and C are correct. For Option B: As per section 26A (Refund of import duty in certain cases) of Customs Act, 1962, the refund application must be filed before the expiry of six months from the relevant date. For Option C: AS per Section 27 (claim for refund of duty) of Customs Act, 1962, the refund application must be filed before the expiry of one year, from the date of payment of such duty or interest.
Topics: Customs Act
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