Customs Act, 1969

CHAPTER-V

LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES

Customs Act, 1969 CHAPTER-V LEVY OF, EXEMPTION FROM, AND REPAYMENT OF, CUSTOMS-DUTIES From: 2023-08-01 - To: 0000-00-00 33. Refund to be claimed within 1[one year].- (1) No refund of any customs- duties or charges claimed to have been paid or over-paid through inadvertence, error or misconstruction shall be allowed, unless such claim is made within 1[one year] of the date of payment 2[.] 2,3[Omitted] (2) In the case of provisional payments made under section 81, the said period of 1[one year] shall be reckoned from the date of the adjustment of duty after its final assessment. 4[(3) In the case where refund has become due in consequence of any decision or judgment by any appropriate officer of Customs or the Board or the Appellate Tribunal or the Court, the said period of one year shall be reckoned from the date of such decision or judgment, as the case may be.] 5[(3A) The claim filed under this section shall be disposed of 6[subject to pre-audit] within a period not exceeding one hundred and twenty days from the date of filing of such claim: Provided that the said period may, for reasons to be recorded in writing, be extended by the Collector of Customs for a period not exceeding ninety days.]…