(2)If any claim arises for refund of any tax paid by an importer, he may make an application for refund of such tax to the Prescribed Authority before the expiry of ninety days from the date on which such claim arises in such form and in such manner as may be prescribed and the application shall be accompanied by such documentary evidence as may be required to establish that-(a)there was no liability to pay tax under the Act;(b)the amount of tax in relation to which the refund is claimed was collected from or paid by him; and(c)the incidence of such tax had not been passed to any other person.
