# The Finance Act, 2013, Section 65: Amendment of section 27

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/65/

## Text

Amendment of section 27. 65. In section 27 of the Customs Act, in sub-section (1), after the second proviso, the following proviso shall be inserted, namely:— "Provided also that where the amount of refund claimed is less than rupees one hundred, the same shall not be refunded.". © Copyright. Taxmann Publications Pvt. Ltd.

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