What are the exceptions provided under sub-section (2) of section 27 of the Customs Act, 1962 in which refund of duty and interest may be paid to…

(a) The amount of duty and interest found refundable is to be paid to the applicant only in following situations: (a) if the importer or the exporter, as the case may be, has not passed on the incidence of such duty and interest to any other person. (b) if imports were made by an individual for his personal use. (c) if amount found refundable relates to export duty paid on goods which has returned to exporter as specified in section 26 of the Customs Act, 1962. (d) if amount relates to drawback of duty payable. (e) if the duty or interest was borne by a notified class of applicants. (f) if excess duty paid by the importer before order permitting clearance of goods for home consumption is made where such excess payment of duty is evident from the bill of entry in the case of self-assessed bill of entry. (g) if excess duty paid by the importer before an order permitting clearance of goods for home consumption is made where the duty actually payable is reflected in the reassessed bill of entry in the case of reassessment. (h) if the buyer has not passed on the incidence of such duty and interest to any other person.