alleryStart learning →What must a refund application under section 27(1A) show about incidence of duty?
AThe goods were exported
BIt exceeds Rs 1 lakh
CIt was not passed on
DA bond was furnished
Answer & Solution
Correct answer: C. It was not passed on
Section 27(1A) requires evidence that the incidence of duty or interest has not been passed on to any other person.
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