(3)[ For the purposes of sub-section (1), the expression "relevant date" means-(a)in a case where duty is not levied, or interest is not charged, the date on which the proper officer makes an order for the clearance of the goods;(b)in a case where duty is provisionally assessed under section 18, the date of adjustment of duty after the final assessment thereof;(c)in a case where duty or interest has been erroneously refunded, the date of refund;(d)in any other case, the date of payment of duty or interest.]
