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<h1>Supreme Court Ruling Changes Refund Procedure for Self-Assessment Bills; Requires Reassessment for Appeal and Refund Approval.</h1> The public notice addresses the revised refund procedure for self-assessment bills of entry following a Supreme Court judgment. The previous procedure, based on a High Court decision, is now invalidated. The Supreme Court ruled that self-assessment orders are appealable, and refunds require reassessment and quantification. Consequently, the earlier public notice is canceled, and the refund procedure must align with the new legal interpretation. Refund claims will only be processed after a final order of assessment or reassessment. Any implementation issues should be reported to the customs office.