Procedure of Refund in case of Amendments & Consequent Refund Claims

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Full Text of the Document

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.... 1. Difficulty has been expressed by Trade to get the refund in the matter where Bills of Entry are to be finalized prior to sanction of refund, for example in the case of appellate orders revising assessments already finalized etc. In such cases Refund Section, on receipt of refund claims, issues deficiency memo to importer for producing re-assessed Bill of Entry or amendment certificate. 2. In ....