(4)Notwithstanding anything contained in the Customs Act, 1962, (52 of 1962) an application for the claim of refund of duty of customs shall be made within six months from the date on which the Finance Bill, 2013 receives the assent of the President.Explanation. - For the removal of doubts, it is hereby declared that the provisions of section 27 of the Customs Act, 1962, (52 or 1962) shall be applicable in case of refunds under this section.Customs Tariff
