Section 21(5) in The Taxation Laws (Amendment) Act, 2006
(5)The amount of duty refundable under sub- section (2) and the interest under sub- section (4), if any, shall, instead of being credited to the Fund, be paid to the importer or the exporter, as the case may be, 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 to any other person;(b)the duty and interest, if any, paid on such duty on imports made by an individual for his personal use;(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 to any other person;(d)the export duty as specified in section 26;(e)drawback of duty payable under sections 74 and 75.
