Section 6(i) in The United Kingdom-India Trade Agreement Rules, 1939
(i)shall levy and collect the duty at the standard rate, and if at any time within a period of six months from the date of payment of duty at the standard rate the receives an application in this behalf from the owner of the goods and is duly satisfied that the goods are entitled to entry at the preferential rate, shall make a refund to the owner of the extra duty levied; or
