Claiming Customs Duty Refund: Section 27 Requires Re-assessment Order, Adheres to Time Limits, and Follows Chapter 14 Guidelines.

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....Refund claim - requirement of re-assessment order of bill of entry - time limitation - As per Chapter 14 of the Customs Manual, Section 27 of the Customs Act, 1962 deals with such refund of duty and interest and therefore, any application filed will have to be processed and disposed of in the manner laid down u/s 27 read with the procedure under the Customs Manual.....