State the conditions to be satisfied for refund of export duty paid, as per the provisions of the Customs Act, 1962.

Under Section 26 of the Custom Act 1962, any export duty paid on goods exported will be refunded if following conditions are satisfied: Goods are re-imported within one year from the date of export, These goods are returned otherwise than by way of resale and Refund claim is lodged within six months from the date when the proper officer made an order for clearance of goods for re-importation.