https://www.taxtmi.com/caselaws?id=784090 Refund of excess additional duty of customs was denied on the ground that no re-assessment of the importer's self-assessment existed to satisfy Section 27 of the Customs Act, 1962 in light of SC's ruling in ITC Ltd. The Tribunal held that self-assessment and re-assessment under Section 17, and amendments or corrections under Sections 149 and 154, constitute "assessment" under the Act, and a refund is maintainable when it arises from such assessment/re-assessment. The appellate authority erred by ignoring the re-assessment order passed by the proper officer and by misconstruing ITC Ltd. The rejection of refund was held contrary to the statute and unsustainable; the appeal was allowed. en-us Fri, 19 Dec 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784090 Refund of excess additional duty of customs was denied on the ground that no re-assessment of the importer's self-assessment existed to satisfy Section 27 of the Customs Act, 1962 in light of SC's ruling in ITC Ltd. The Tribunal held that self-assessment and re-assessment under Section 17, and amendments or corrections under Sections 149 and 154, constitute "assessment" under the Act, and a refund is maintainable when it arises from such assessment/re-assessment. The appellate authority erred by ignoring the re-assessment order passed by the proper officer and by misconstruing ITC Ltd. The rejection of refund was held contrary to the statute and unsustainable; the appeal was allowed. Case-Laws Customs Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784090