https://www.taxtmi.com/caselaws?id=465054 The Tribunal (CESTAT Kolkata) dismissed the appellant-importer's appeals seeking refund of alleged excess CVD paid under Section 3(5) of the Customs Tariff Act, 1975. Relying on the SC Larger Bench ruling in ITC Ltd., it held that refund under Section 27 of the Customs Act cannot be granted without prior modification of the original assessment or self-assessment on the Bills of Entry through appropriate statutory proceedings (e.g., appeal under Section 128). As the appellant neither challenged nor secured reassessment of the Bills of Entry, the refund claims were held non-maintainable. en-us Mon, 24 Feb 2025 00:00:00 +0530 Wed, 03 Dec 2025 20:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465054 The Tribunal (CESTAT Kolkata) dismissed the appellant-importer's appeals seeking refund of alleged excess CVD paid under Section 3(5) of the Customs Tariff Act, 1975. Relying on the SC Larger Bench ruling in ITC Ltd., it held that refund under Section 27 of the Customs Act cannot be granted without prior modification of the original assessment or self-assessment on the Bills of Entry through appropriate statutory proceedings (e.g., appeal under Section 128). As the appellant neither challenged nor secured reassessment of the Bills of Entry, the refund claims were held non-maintainable. Case-Laws Customs Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465054