https://www.taxtmi.com/caselaws?id=760308 CESTAT Bangalore held that refund under Section 27 of Customs Act, 1962 requires assessment modification under Section 128 or other relevant provisions including Sections 149 and 154. The tribunal ruled that importers can seek bill of entry amendment under Section 149 even in self-assessed cases, and authorities must consider such requests per law. However, since no initial request was made to the adjudication authority for rectification under Section 154, the refund claim was properly rejected, following SC precedent in ITC Ltd. case. Appeal disposed. en-us Tue, 03 Sep 2024 00:00:00 +0530 Fri, 18 Oct 2024 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760308 CESTAT Bangalore held that refund under Section 27 of Customs Act, 1962 requires assessment modification under Section 128 or other relevant provisions including Sections 149 and 154. The tribunal ruled that importers can seek bill of entry amendment under Section 149 even in self-assessed cases, and authorities must consider such requests per law. However, since no initial request was made to the adjudication authority for rectification under Section 154, the refund claim was properly rejected, following SC precedent in ITC Ltd. case. Appeal disposed. Case-Laws Customs Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760308