Section 33: Refund to be claimed within 84[one year]

33. Refund to be claimed within 84[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 84[one year] of the date of payment 91[.] 91,118[Omitted] (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.] 120[(3A) The claim filed under this section shall be disposed of 128[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.] 119[(4) No refund shall be allowed under this section, if the sanctioning authority is satisfied that the incidence of customs duty and other levies has been passed on to the buyer or consumer.] 128[(5) For the purpose of this section, the Board may, by notification in the official Gazette, specify the jurisdiction and powers of the officers of Customs to sanction refund in terms of amount of Customs duty and other taxes involved.]

Effective date: 1969-03-03

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