Section Text
There shall be refunded from out of the proceeds of cases levied and collected under this Act, on such conditions as may be prescribed, all sums collected as cases on the quantity of oils exported from India, if such oils have been extracted from oil-seed1[* *] crushed in a mill in India, irrespective of whether, the oil-seed1[* *] is produced in, or imported into India.
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1. Words "or Copra" omitted by the Copra Cases Act, 1979 (4 of 1979). Section 20 w.e.f. 1-4-1979".