We provide taxation services to very wide range of corporate and business individual clients and our services include the refund of the excess amount of custom duty paid and dealing with the appropriate tax authorities and Attending hearings and assisting clients in preparation of information and explanation for submission to the tax authorities and dealing with matters leading to finalization of refund.
Refund to be claimed.- (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 84[one year] of the date of payment
Provided that no refund shall be allowed under this section if the sanctioning authority is satisfied that incidence of customs duty and other levies has been passed on to the buyer or consumer.]
(2) In the case of provisional payments made under section 81, the said period of 84[one year] shall be reckoned from the date of the adjustment of duty after its final assessment.
101(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.]