https://www.taxtmi.com/circulars?id=70271 Refund claims for excess customs duty on Bills of Entry require prior modification of the assessment or self-assessment through the proper statutory route, and refund cannot be entertained under section 27 alone. Group officers are to re-assess Bills of Entry only as a consequence of an appellate order, not suo motu, and consequential refund is then to be processed by the Refund Section. Certain Bills of Entry, including post-out-of-charge amendments under sections 149 or 154 and cases with no revenue implication, are excluded from this restriction, subject to the stated procedural requirements. en-us Mon, 04 Jul 2022 00:00:00 +0530 Sat, 13 Jun 2026 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70271 Refund claims for excess customs duty on Bills of Entry require prior modification of the assessment or self-assessment through the proper statutory route, and refund cannot be entertained under section 27 alone. Group officers are to re-assess Bills of Entry only as a consequence of an appellate order, not suo motu, and consequential refund is then to be processed by the Refund Section. Certain Bills of Entry, including post-out-of-charge amendments under sections 149 or 154 and cases with no revenue implication, are excluded from this restriction, subject to the stated procedural requirements. Circulars Customs Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70271