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<h1>Revised Refund Procedure for Self Assessment Bill of Entry: Direct Applications Allowed, No Dispute Needed, Effective April 8, 2011.</h1> The circular outlines the revised refund procedure for Self Assessment Bill of Entry following amendments to Sections 17 and 27 of the Customs Act, 1962, effective from April 8, 2011. It addresses the issue of refund applications being rejected as premature due to non-reassessment of the Bill of Entry. The new procedure allows direct refund applications without challenging the assessment if there is no dispute between the importer and the department. The circular mandates a streamlined process involving the Assessment Group and Refund Section, with specified timelines and record-keeping requirements to ensure timely processing of refund claims.