27. Claim for refund of duty.— 3 [(1) Any person claiming refund of any duty or interest, — — LIST OF AMENDING ACTS

[27. Claim for refund of duty.— 3 [(1) Any person claiming refund of any duty or interest, —

2 [27. Claim for refund of duty.— 3 [(1) Any person claiming refund of any duty or interest, — (a) paid by him; or (b) borne by him, may make an application in such form and manner as may be prescribed for such refund to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, before the expiry of one year, from the date of payment of such duty or interest: Provided that where an application for refund has been made before the date on which the Finance Bill, 2011 receives the assent of the President, such application shall be deemed to have been made under sub -section (1), as it stood before the date on which the Finance Bill, 2011 receives the assent of the President and the same shall be dealt with in accordance with the provisions of sub-section (2):

Section 2