https://www.taxtmi.com/circulars?id=68916 A claim for refund of excess customs duty requires modification of the original assessment through appropriate statutory proceedings; re-assessment must follow an appellate order or authorised amendment and Groups must not undertake suo motu reassessment to grant refunds, subject to limited exceptions for recalled goods, post clearance amendment invocations, and non revenue cases. Post clearance amendments after out of charge require cancellation approval, reasoned officer decisions recorded in departmental comments, and will enable consequential refunds processed by the Refund Section. en-us Wed, 26 Apr 2023 00:00:00 +0530 Wed, 29 Oct 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68916 A claim for refund of excess customs duty requires modification of the original assessment through appropriate statutory proceedings; re-assessment must follow an appellate order or authorised amendment and Groups must not undertake suo motu reassessment to grant refunds, subject to limited exceptions for recalled goods, post clearance amendment invocations, and non revenue cases. Post clearance amendments after out of charge require cancellation approval, reasoned officer decisions recorded in departmental comments, and will enable consequential refunds processed by the Refund Section. Circulars Customs Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68916