https://www.taxtmi.com/caselaws?id=767470 CESTAT ruled that an importer who self-assessed mobile phone handsets under Customs Act could not claim refund of Additional Duty without first seeking re-assessment. The tribunal held that re-assessment under Section 17 is mandatory before filing refund applications, and the Assistant Commissioner (Refund) cannot adjudicate assessment issues while processing refunds. The court applied unjust enrichment principles, noting that since goods were assessed on MRP including duty components, the duty incidence had already been passed to buyers. The importer's attempt to use Section 149 amendment provisions instead of Section 17 re-assessment was rejected, as notification benefits require quasi-judicial re-assessment functions beyond mere factual amendments. en-us Wed, 05 Mar 2025 00:00:00 +0530 Wed, 19 Mar 2025 06:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767470 CESTAT ruled that an importer who self-assessed mobile phone handsets under Customs Act could not claim refund of Additional Duty without first seeking re-assessment. The tribunal held that re-assessment under Section 17 is mandatory before filing refund applications, and the Assistant Commissioner (Refund) cannot adjudicate assessment issues while processing refunds. The court applied unjust enrichment principles, noting that since goods were assessed on MRP including duty components, the duty incidence had already been passed to buyers. The importer's attempt to use Section 149 amendment provisions instead of Section 17 re-assessment was rejected, as notification benefits require quasi-judicial re-assessment functions beyond mere factual amendments. Case-Laws Customs Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767470