- There Shall be refunded from out of the proceeds of cess levied and collected under this Act, on such conditions as may be prescribed, all sums collected as cess on the qauntity of oils exported from India, if such oils have been extracted from oil - seed [* *] [Words " or Copra" omitted by the Copra Cess Act 1979 (4 of 1979),section 20 (1-4-1979)] crushed in a mill in India, irrespective of whether, the oil - seed [* *] [Words " or Copra" omitted by the Copra Cess Act 1979 (4 of 1979),section 20 (1-4-1979)] is produced in, or imported into India.
