https://www.taxtmi.com/caselaws?id=782351 CESTAT Mumbai dismissed the appeal filed by the importer seeking refund of excess CVD paid on 56 Bills of Entry by claiming benefit of concessional duty @1% under N/N. 12/2012-CE (Sr. No. 263A). The Tribunal held that reassessment or amendment of Bills of Entry after clearance of goods for home consumption is barred under Section 17 and the proviso to Section 149 of the Customs Act, absent contemporaneous documentary evidence. As the request was made more than four years after clearance solely to claim refund, the order of the Commissioner (Appeals) denying reassessment and refund was confirmed. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782351 CESTAT Mumbai dismissed the appeal filed by the importer seeking refund of excess CVD paid on 56 Bills of Entry by claiming benefit of concessional duty @1% under N/N. 12/2012-CE (Sr. No. 263A). The Tribunal held that reassessment or amendment of Bills of Entry after clearance of goods for home consumption is barred under Section 17 and the proviso to Section 149 of the Customs Act, absent contemporaneous documentary evidence. As the request was made more than four years after clearance solely to claim refund, the order of the Commissioner (Appeals) denying reassessment and refund was confirmed. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782351