TaxTMI 
TaxTMI 
TaxTMI 
Re-assessment of Bills of Entry involving Refund Claim of Excess Duty paid
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.... Excess Duty paid-Reg. *************************************** In the Order passed by the Hon'ble Supreme Court in the matter of M/s ITC Ltd. Vs C.C.E, Kolkata-IV in Civil Appeal Nos. 293 & 294 of 2009 dated 18.09.2019 [2019(368)ELT216(SC)] it was held that "the claim of refund cannot be entertained unless the order of assessment or self- assessment is modified in accordance with law by taki....
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....assessment is not to be resorted to by the Groups. AC/DC of the Groups concerned are to re- assess any Bill of Entry only as a consequence of an order of the appellate authority and after such re- assessment the consequential refund is to be granted by the Appraising Refund Section (ARS). 3. However, Bills of Entry of the following nature are excluded and not covered by the above: Where goods h....
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....udgment, apart from section 128 of the Customs Act, 1962, the Bill of Entry [or Shipping Bill] can also be amended or modified under the provisions of Section 149 or Section 154 of the Customs Act, 1962. Such amendments/modifications may be carried out after out-of-charge has been given [or LEO has been granted] and may alter the initial assessment made. Refunds may accrue under section 27 of the ....
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....case of bill of entry where OOC was granted by the RMS Facilitation Centre (RMSFC) and amendment is sought by the importer under section 149 or 154 of the Customs Act 1962, the cancellation of OOC for consequential amendment would be made by the Group to which the BE would otherwise pertain to. 4.4 Cases in progress where the amendment under section 149 or 154 of Customs Act, 1962 has already bee....