https://www.taxtmi.com/caselaws?id=776629 The CESTAT Mumbai held that a claim for refund of customs duty paid can be entertained only if the self-assessment order is modified in accordance with law through appropriate proceedings under Section 128 or other relevant provisions of the Customs Act, 1962. The tribunal rejected the original authority's view that modification could occur solely under Section 128. Relying on the SC ruling in ITC Ltd., it was clarified that refund claims require modification of the assessment order and cannot be allowed merely by setting aside the self-assessment under Section 27. Consequently, the appellant was entitled to the refund claimed, the impugned order was set aside, and the appeal was allowed. en-us Fri, 08 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776629 The CESTAT Mumbai held that a claim for refund of customs duty paid can be entertained only if the self-assessment order is modified in accordance with law through appropriate proceedings under Section 128 or other relevant provisions of the Customs Act, 1962. The tribunal rejected the original authority's view that modification could occur solely under Section 128. Relying on the SC ruling in ITC Ltd., it was clarified that refund claims require modification of the assessment order and cannot be allowed merely by setting aside the self-assessment under Section 27. Consequently, the appellant was entitled to the refund claimed, the impugned order was set aside, and the appeal was allowed. Case-Laws Customs Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776629