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[Cites 0, Cited by 34] [Section 27(1)] [Section 27] [Entire Act]

Union of India - Subsection

Section 27(1)(b) in The Customs Act, 1962

(b)in any other case, before the expiry of six months, from the date of payment of [duty and interest, if any, paid on such duty] [in such form and manner] [ Substituted by Act 22 of 1995, Section 54, for " in such form" (w.e.f. 26.5.1995).][as may be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28-C) as the applicant may furnish to establish that the amount of [duty and interest, if any, paid on such duty] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] [in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such [duty and interest, if any, paid on such duty] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] [had not been passed on by him to any other person: [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]