¹[26A. Refund of import duty in certain cases.--(1)  Where on the importation of any goods capable of being easily identified as such imported goods, any duty has been paid on clearance of such goods for home consumption, such duty shall be refunded to the person by whom or on whose behalf it was paid, if--

   (a)  the goods are found to be defective or otherwise not in conformity with the specifications agreed upon between the importer and the supplier of goods:

   Provided that the goods have not been worked, repaired or used after importation except where such use was indispensable to discover the defects or non-conformity with the specifications;

   (b)  the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported;

   (c)  the importer does not claim drawback under any other provisions of this Act; and

   (d)  (i)  the goods are exported; or

   (ii)  the importer relinquishes his title to the goods and abandons them to customs; or

   (iii)  such goods are destroyed or rendered commercially valueless in the presence of the proper officer,

in such manner as may be prescribed and within a period not exceeding thirty days from the date on which the proper officer makes an order for the clearance of imported goods for home consumption under section 47:

   Provided that the period of thirty days may, on sufficient cause being shown, be extended by the ²[Principal Commissioner of Customs or Commissioner of Customs for a period not exceeding three months:

   Provided further that nothing contained in this section shall apply to the goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force.

   (2)  An application for refund of duty shall be made before the expiry of six months from the relevant date in such form and in such manner as may be prescribed.

   Explanation.--For the purposes of this sub-section, "relevant date" means, --

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   (a)  in cases where the goods are exported out of India, the date on which the proper officer makes an order permitting clearance and loading of goods for exportation under section 51;

   (b)  in cases where the title to the goods is relinquished, the date of such relinquishment;

   (c)  in cases where the goods are destroyed or rendered commercially valueless, the date of such destruction or rendering of goods commercially valueless.

   (3)  No refund under sub-section (1) shall be allowed in respect of perishable goods and goods which have exceeded their shelf life or their recommended storage-before-use period.

   (4)  The Board may, by notification in the Official Gazette, specify any other condition subject to which the refund under sub-section (1) may be allowed.]