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CMA Final · Indirect Tax Laws and Practice · Remission of Duties

A notification under section 28A of the Customs Act, 1962 was issued on 10 March directing that duty short-levied under a generally prevalent practice need not be paid. Importer Meera Exports had paid the excess duty earlier and wants a refund under the section. By which date must she apply to the Assistant or Deputy Commissioner?

She must apply within six months from the date the notification was issued, that is by 10 September. Section 28A(2) proviso fixes the six-month window from the notification date, not from the date of payment of duty, using the refund application form under section 27(1).

  1. AWithin one year from the date of the notification
  2. BWithin six months from the date of issue of the notification, i.e. by 10 SeptemberCorrect
  3. CWithin six months from the date she paid the duty
  4. DNo time limit applies

Explanation

Section 28A(2) deals with refund per section 27(2), with a proviso that the application in the section 27(1) form must be made before expiry of six months from the date of issue of the notification. Counting from 10 March gives 10 September. The period runs from the notification, not from payment.

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