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TMI BlogClaim for refund of dutyX X X X Extracts X X X X X X X X Extracts X X X X ..... 2 [duty of excise and interest, if any, paid on such duty] in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such 3 [duty and interest, if any, paid on such duty] had not been passed on by him to any other person: Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) substituted by that Act; Provided further that the limitation of one year shall not apply where any 3 [duty and interest, if any, paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such duty] borne by the buyer, if he had not passed on the incidence of such 3 [duty and interest, if any, paid on such duty] to any other person; (f) the 2 [duty of excise 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: Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of 3 [duty and interest, if any, paid on such duty] has not been passed on by the persons concerned to any other person. (3) Notwithstanding anything to the contrary contained in any judgment, decree, order or direction of the Appellate Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of goods which are exported out of India; (B) relevant date means,- (a) in the case of goods exported out of India where a refund of excise duty paid is available in respect of the goods themselves or, as the case may be, the excisable materials used in the manufacture of such goods,- (i) if the goods are exported by sea or air, the date on which the ship or the aircraft in which such goods are loaded, leaves India, or (ii) if the goods are exported by land, the date on which such goods pass the frontier, or (iii) if the goods are exported by post, the date of despatch of goods by the Post Office concerned to a place outside India; (b) in the case of goods returned for being remade, refined, reconditio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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