Refund processing after appellate reassessment: sanctioned refunds must trigger ICES amendment and reassessment procedures. Where appellate or higher forum orders re-assess Bill(s) of Entry, refund claims for excess duty shall be processed within prescribed time limits upon acceptance of that order by the competent authority; following sanction, the Refund Section (Port) will forward the refund order to the Appraising Group to make required amendments or re-assessment in the ICES in compliance with the appellate or higher forum order and after observing due procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund processing after appellate reassessment: sanctioned refunds must trigger ICES amendment and reassessment procedures.
Where appellate or higher forum orders re-assess Bill(s) of Entry, refund claims for excess duty shall be processed within prescribed time limits upon acceptance of that order by the competent authority; following sanction, the Refund Section (Port) will forward the refund order to the Appraising Group to make required amendments or re-assessment in the ICES in compliance with the appellate or higher forum order and after observing due procedures.
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