Provided also that where the amount of refund claimed is less than rupees one hundred, the same shall not be… — LIST OF AMENDING ACTS

[Provided also that where the amount of refund claimed is less than rupees one hundred, the same shall not be refunded.]

1 [Provided also that where the amount of refund claimed is less than rupees one hundred, the same shall not be refunded.] Explanation . — For the purposes of this sub-section, "the date of payment of duty or interest" in relation to a person, other than the importer, shall be construed as "the date of purchase of goods" by such person. (1A) The application under sub-section (1) shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty or interest, in relation to which such refund is claimed was collected from, or paid by him and the incidence of such duty or interest, has not been passed on by him to any other person. (1B) Save as otherwise provided in this section, the period of limitation of one year shall be computed in the following manner, namely:— (a) 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 shall be computed from the date of issue of such order; (b) where the duty becomes refundable as a consequence of any judgment, decree, order or direction of the appellate authority, Appellate Tribunal or any court, the limitation of one year shall be computed from the date of such judgment, decree, order or direction; (c) where any duty is paid provisionally under section 18, the limitation of one year shall be computed from the date of adjustment of duty after the final assessment thereof or in case of re-assessment, from the date of such re -assessment.] (2) If, on receipt of any such application, the 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] is satisfied that the whole or any part of the 3 [duty and interest, if any, paid on such duty] paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund: Provided that the amount of 3 [duty and interest, if any, paid on such duty] as determined by the 2 [Assistant Commissioner of Customs or Deputy Commissioner of Customs] under the foregoing provisions of this sub-section shall, instead of being credited to the Fund, be paid to the applicant, if such amount is relatable to — — (a) the 3 [duty and interest, if any, paid on such duty] paid by the importer, 4 [or the exporter, as the case may be] if he had not passed on the incidence of such 3 [duty and interest, if any, paid on such duty] to any other person; (b) the 3 [duty and interest, if any, paid on such duty] on imports made by an individual for his personal use;

Section 1