Relevant dates for submission of a refund application - CBEC's Customs Manual 2023 - Customs

3. Relevant dates for submission of a refund application: 3.1 In terms of Section 27 of the Customs Act, 1962 an application for refund is required to be filed within one year from the date of payment of duty and interest. Normally, the time limit of one year is computed from the date of payment of duty, however, in following situations, such time limit is computed differently: (a) In case of goods which are exempt from payment of duty by an ad-hoc exemption order issued under Section 25(2) of the Customs Act, 1962 the limitation of one year is to be computed from the date of issue of such order; (b) Where duty becomes refundable as a consequence of judgment, decree, order or direction of the appellate authority, Appellate Tribunal or any court, the limitation of one year is to be computed from the date of such judgment, decree, order or direction. (c) Where any duty is paid provisionally under Section 18 of the Customs Act, 1962 the limitation of one year is to be computed from the date of adjustment of duty after the final assessment thereof or in case of re-assessment, from the date of such re-assessment; and (d) The date of payment of any duty and interest in relation to a person, other than the importer shall be the date of purchase of goods by such person 3.2 The limitation of one year for claiming refund does not apply where any duty and interest has been paid under protest.