Amendment of Section 280ZC

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..... l of doubts it is hereby declared that the expression sale proceeds in this sub-section does not include freight or insurance attributable to the transport of the goods or merchandise beyond the customs station as defined in the Customs Act, 1962 (52 of 1962). Explanation 2 : For the purposes of this sub-section, a person who exports any goods or merchandise in respect of which the declaration in .....

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..... 1922), or this Act, existing on the date on which the certificate was produced before the Income-tax Officer and where the amount of such certificate exceeds such liability, or where there is no such liability, the excess or the whole of such amount, as the case may be, shall, notwithstanding anything contained in Chapter XIX, be deemed, on the said date, to be refund due to such person under that .....

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