127Conditions for refund etc of duty

#### 127 Conditions for refund etc of duty (1) A refund of duty shall not be made unless an application for the refund in accordance with regulation 128 is delivered in accordance with that regulation within the period within which that application may, by virtue of regulation 128A, be made. (1B) Subregulation (1) does not apply if the circumstances mentioned in subregulation 128AA(1) or (2) apply. (2) Subject to subregulation (3), a remission of duty shall not be made unless an application for the remission in accordance with regulation 128 is delivered in accordance with that regulation before the goods leave the control of the Customs. (3) Subregulation (2) does not apply if the goods on which duty was payable have been totally lost or destroyed or have otherwise ceased to exist. (3A) A refund or remission of duty will not be made if drawback of all the import duty paid for the goods has been paid. (3B) The amount of drawback of import duty paid under these Regulations, if it is less than the total import duty paid for the goods, is to be deducted from the amount of the refund or remission of duty. (4) A refund or remission of the whole of the duty paid or payable on goods mentioned in paragraph 126(1)(a), (b) or (d) that have not been totally lost or destroyed, or have not otherwise ceased to exist, will only be made if Customs is notified and the goods: (a) are destroyed: (i) under the supervision of an officer; or (ii) after Customs tells the person who made the application that the goods can be destroyed; or (b) are exported. (4A) The circumstance specified in paragraph 126(1)(ea) is subject to the following conditions and restrictions: (a) that any period of time during which, without the grant of an extension of time: (i) an appeal may be taken from the decision of the Tribunal to the Federal Court of Australia (in this subregulation called the Federal Court) has elapsed; or (ii) where the Federal Court has determined such an appeal, an application may be made to the High Court for special leave to appeal from the decision of the Federal Court has elapsed and such special leave has not been granted or, if granted, has since lapsed or been rescinded; (b) that no appeal is pending in the Federal Court in respect of the Tribunal’s decision; (c) that no appeal is pending in the High Court in respect of any determination of the Federal Court on an appeal of a kind mentioned in paragraph (a). (4B) A refund or remission of the whole of the duty paid or payable on goods mentioned in paragraph 126(1)(g) or (h) will only be made if the goods are destroyed, exported or otherwise dealt with as approved by a Collector. (5) A refund of duty on goods mentioned in regulation 126F will only be made if: (a) Customs was given notice in an approved form of the intended destruction of the goods, at least 7 days before the goods were destroyed; and (b) when the notice was given, the goods were in a warehouse licensed under section 79 of the Act; and (c) Customs was given a reasonable opportunity to supervise the destruction.