https://www.taxtmi.com/circulars?id=58369 Post-amendment, an importer may claim a refund of customs duty or interest paid even absent a lis, because refunds are no longer conditional on an order of assessment. Refund applications received by the Refund Section should be forwarded to the Assessment Group to record any assessment changes in ICES; the Assessment Group must respond within fifteen days either executing re-assessment or giving reasons for rejection. The Refund Section will then decide the claim independently and the AC-Refund must pass the refund order within the prescribed statutory timeframe. en-us Tue, 11 Sep 2018 00:00:00 +0530 Sat, 15 Dec 2018 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58369 Post-amendment, an importer may claim a refund of customs duty or interest paid even absent a lis, because refunds are no longer conditional on an order of assessment. Refund applications received by the Refund Section should be forwarded to the Assessment Group to record any assessment changes in ICES; the Assessment Group must respond within fifteen days either executing re-assessment or giving reasons for rejection. The Refund Section will then decide the claim independently and the AC-Refund must pass the refund order within the prescribed statutory timeframe. Circulars Customs Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58369