https://www.taxtmi.com/circulars?id=70269 Re-assessment of Bills of Entry for refund of excess duty is to follow the final outcome of the appellate process. A refund claim under Section 27 cannot be entertained unless the assessment or self-assessment is first modified through the appropriate proceedings, and re-assessment must be made in accordance with the appellate order. The concerned groups are directed to re-assess the Bill of Entry as per the appellate authority's direction, and consequential refund is to be handled by the Refund Section. Suo motu re-assessment by the group is not to be done in such cases. en-us Tue, 24 Dec 2019 00:00:00 +0530 Sat, 13 Jun 2026 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70269 Re-assessment of Bills of Entry for refund of excess duty is to follow the final outcome of the appellate process. A refund claim under Section 27 cannot be entertained unless the assessment or self-assessment is first modified through the appropriate proceedings, and re-assessment must be made in accordance with the appellate order. The concerned groups are directed to re-assess the Bill of Entry as per the appellate authority's direction, and consequential refund is to be handled by the Refund Section. Suo motu re-assessment by the group is not to be done in such cases. Circulars Customs Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70269