https://www.taxtmi.com/circulars?id=70261 Prior re-assessment of the Bill of Entry is a mandatory pre-condition for refund of excess Customs duty paid, wherever re-assessment is required. Refund claims must be filed through the integrated "Re-assessment cum Refund" module on ICEGATE 2.0, which provides for electronic submission of the reassessment request, generation of a pre-filled refund application after reassessment, and further processing by the Centralized Refund Cell. Applications filed without prior re-assessment are treated as incomplete and may attract a deficiency memo. en-us Mon, 08 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70261 Prior re-assessment of the Bill of Entry is a mandatory pre-condition for refund of excess Customs duty paid, wherever re-assessment is required. Refund claims must be filed through the integrated "Re-assessment cum Refund" module on ICEGATE 2.0, which provides for electronic submission of the reassessment request, generation of a pre-filled refund application after reassessment, and further processing by the Centralized Refund Cell. Applications filed without prior re-assessment are treated as incomplete and may attract a deficiency memo. Circulars Customs Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70261