Mandatory re-assessment for Customs refund claims is required before filing through the ICEGATE refund module. Prior re-assessment of the Bill of Entry is a mandatory pre-condition for refund of excess Customs duty paid, wherever re-assessment is required. Refund claims must be filed through the integrated 'Re-assessment cum Refund' module on ICEGATE 2.0, which provides for electronic submission of the reassessment request, generation of a pre-filled refund application after reassessment, and further processing by the Centralized Refund Cell. Applications filed without prior re-assessment are treated as incomplete and may attract a deficiency memo.