(1)Any person claiming refund of any duty -(i)paid by him in pursuance of an order of assessment; or(ii)borne by him, may make an application for refund of such [duty and interest, if any, paid on such duty] to 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).]-(a)[ in the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, before the expiry of one year; [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ](b)in any other case, before the expiry of six months, from the date of payment of [duty and interest, if any, paid on such duty] [in such form and manner] [ Substituted by Act 22 of 1995, Section 54, for " in such form" (w.e.f. 26.5.1995).][as may be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28-C) as the applicant may furnish to establish 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). ] [in relation to which such refund is claimed was collected from, or paid by, him and 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). ] [had not been passed on by him to any other person: [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]Provided that where an application for refund has been made before the commencement of the Central Excises and Customs Laws (Amendment) Act, 1991, such application shall be deemed to have been made under this sub-section and the same shall be dealt with in accordance with the provisions of sub-section (2):Provided further that the limitation of one year or six months, as the case may be, shall not apply where any [duty and interest, if any, paid on such duty][has been paid under protest:[Provided also that in the case of goods which are exempt from payment of duty by a special order issued under sub-section (2) of section 25, the limitation of one year or six months, as the case may be, shall be computed from the date of issue of such order.] [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ][Provided also that where the duty becomes refundable as a consequence of judgment, decree, order or direction of the appellate authority, Appellate Tribunal or any Court, the limitation of one year or six months, as the case may be, shall be computed from the date of such judgment, decree, order or direction.] [ Inserted by Act 22 of 2007, Section 96 (w.e.f. 11.5.2007).]Explanation [I] [ Explanation renumbered as Explanation I thereof by Act 21 of 1998, Section 100 (w.e.f. 1.8.1998).].-For the purposes of this sub-section, "the date of payment of [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).], in relation to a person, other than the importer, shall be construed as "the date of purchase of goods" by such person.[Explanation II.-Where any duty is paid provisionally under section 18, the limitation of one year or six months, as the case may be, shall be computed from the date of adjustment of duty after the final assessment thereof.] [ Inserted by Act 21 of 1998, Section 100 (w.e.f. 1.8.1998).]
