Section 13 in The Customs Refund Application (Form) Regulations, 1995.
13. (a) Whether the duty has been paid under protest : Yes/No.
(b)If yes, Custom House protest registration No. :DeclarationI/We..........................hereby declare that-(a)the contents of the refund claim as per form above are true and correct to the best of my/our information and behalf;(b)The amount and the ground for which this refund claim has been filled has not then previously claimed and paid; and that(c)the excess duty claimed as refund has not been passed on to any other person by the importer the buyer.Date............................Signature of the applicant
