Chapter X : Rebates, Refunds and Drawbacks of Duty

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75. Specific rebates, drawbacks and refunds of duty

75A. Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4

76. General refunds in respect of imported goods, excisable goods and certain exported goods

76A. Recovery of certain amounts not duly payable

76B. Limitation on the period for which refund and drawback claims will be considered and the period within which applications therefor must be received by the Controller

76C. Set-off of refund against amounts owing

77. Set-off of certain amounts