Anybody who deposited fund in the customs office as per this Act or rule should apply for the refund to the customs officer within one year after the purpose for which the fund is deposited is realized. The application should specify the reasons and the amount of refund. The application should be enclosed with receipt of deposit and the related documents for refund.
Anybody who deposited fund in the customs office as per this Act or rule, should apply for the refund to the customs officer within one year after the purpose for which the fund is deposited is realised.