The following points may be taken into consideration before
filing and claiming refund claim of the additional duty of customs.
1) Eligibility: when goods imported into India for subsequent sale .It covers only trading
goods who are liable to suffer sales tax in place of sale.
2) Time period for filing refund claim: Within six months from the date of duty payment as
.
per section 27(1)(i)(b) of the Customs Act 1962.The subsection 8 of the
section 3 of the Customs Tariff Act 1975 stat