https://www.taxtmi.com/article/detailed?id=16664 Mandatory re-assessment of a Bill of Entry is required before a Customs refund claim for excess duty can be processed, and refund applications filed without such prior re-assessment, wherever applicable, are to be treated as incomplete. The notice links refund processing to the corrected assessment of imported goods and refers to the integrated "Re-assessment cum Refund" module on the ICEGATE 2.0 portal as the prescribed digital channel for importers, exporters and Customs Brokers seeking reassessment-linked refunds. Incomplete refund filings may attract a deficiency memo, and the date relevant for interest computation is taken only when a complete application is submitted after proper acknowledgment. en-us Tue, 16 Jun 2026 08:33:36 +0530 Tue, 16 Jun 2026 08:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16664 Mandatory re-assessment of a Bill of Entry is required before a Customs refund claim for excess duty can be processed, and refund applications filed without such prior re-assessment, wherever applicable, are to be treated as incomplete. The notice links refund processing to the corrected assessment of imported goods and refers to the integrated "Re-assessment cum Refund" module on the ICEGATE 2.0 portal as the prescribed digital channel for importers, exporters and Customs Brokers seeking reassessment-linked refunds. Incomplete refund filings may attract a deficiency memo, and the date relevant for interest computation is taken only when a complete application is submitted after proper acknowledgment. Articles Customs - Import - Export - SEZ Tue, 16 Jun 2026 08:33:36 +0530 https://www.taxtmi.com/article/detailed?id=16664