Regarding voluntary payment of duty before final assessment.

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....ber, 2011. To   All Chief Commissioners / Commissioners of Customs / Customs (Prev.), All Chief Commissioners / Commissioner of Customs & Central Excise, All Directors General under CBEC.   Sir / Madam,                 Subject: Voluntary payment of duty before final assessment-regarding.  ....

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.... section 28B of the Customs Act, 1962, from the first day of the month in which the duty is provisionally assessed till the date of payment thereof; (b)       The term and conditions of the bond and the amount of security of surety furnished at the time of provisional assessment shall remain unchanged; and (c)       No refund of dut....