Customs Act, 1962 — Chapter V: Levy of, and Exemption from, Customs Duties
26. Refund of export duty in certain cases
Where duty has been paid on exportation of goods, it shall be refunded to the person by whom or on whose behalf it was paid, if: (a) the goods are returned otherwise than by re-sale; (b) they are re-imported within one year of exportation; and (c) an application for refund is made before the expiry of six months from the date the proper officer orders clearance of the goods.
