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of <h1>Finance Bill 2017 amends Customs Act Section 27 to allow importers to reclaim overpaid duties without unjust enrichment.</h1> Clause 91 of the Finance Bill, 2017 amends section 27 of the Customs Act by adding clause (g) to sub-section (2). This clause addresses situations where an importer has paid excess duty before receiving clearance for home consumption. It specifies that excess payment is evident either from the self-assessed bill of entry or from the reassessed bill of entry. This amendment aims to exclude certain refunds from being considered as unjust enrichment, ensuring that importers can reclaim overpaid duties under specified conditions.
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