(2)[ If, on receipt of any such application, the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] is satisfied that the whole or any part of the [duty and interest, if any, paid on such duty] [ Substituted by Act 55 of 1991, Section 2, for " duty" (w.e.f. 23.12.1991).][paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund:Provided 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). ] as determined by the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs" (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995).][under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to-(a)the [duty and interest, if any, paid on such duty][paid by the importer or the exporter, as the case may be, if he had not passed on 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). ] [to any other person; [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ](b)the [duty and interest, if any, paid on such duty][on imports made by an individual for his personal use; [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ](c)the [duty and interest, if any, paid on such duty][borne by the buyer, if he had not passed on 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). ][to any other person; [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ](d)the export duty as specified in section 26;(e)drawback of duty payable under sections 74 and 75;(f)the [duty and interest, if any, paid on such duty][borne by any other such class of applicants as the Central Government may, by notification in the Official Gazette, specify: [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]Provided further that no notification under clause (f) of the first proviso shall be issued unless in the opinion of the Central Government the incidence of [duty and interest, if any, paid on such duty] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ] [has not been passed on by the persons concerned to any other person.(g)[ the duty paid in excess by the importer before an order permitting clearance of goods for home consumption is made where -(i)such excess payment of duty is evident from the bill of entry in the case of self-assessed bill of entry; or(ii)the duty actually payable is reflected in the reassessed bill of entry in the case of reassessment.]
