https://www.taxtmi.com/caselaws?id=125700 Under the unamended customs assessment scheme, final assessment that establishes refund entitlement does not require a separate refund application under Section 27. The statutory framework, as applied to the pre-amendment Section 18 regime, contemplated that on finalisation the importer or exporter would either pay any deficiency or become entitled to refund. The Tribunal treated this position as consistent with the earlier excise assessment framework and held that the proper officer had to grant the refund suo motu once admissibility was determined on final assessment. en-us Thu, 04 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 13:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125700 Under the unamended customs assessment scheme, final assessment that establishes refund entitlement does not require a separate refund application under Section 27. The statutory framework, as applied to the pre-amendment Section 18 regime, contemplated that on finalisation the importer or exporter would either pay any deficiency or become entitled to refund. The Tribunal treated this position as consistent with the earlier excise assessment framework and held that the proper officer had to grant the refund suo motu once admissibility was determined on final assessment. Case-Laws Customs Thu, 04 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125700