TaxTMI 
TaxTMI 
Mandatory re-assessment of Bill of Entry as a pre-requisite for refund of excess Customs duty paid - Use of "Re-assessment cum Refund" module on ICEGATE 2.0
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....RASHTRA-400707 Date: 08-06-2026 PUBLIC NOTICE No. 72/2026 Subject: Mandatory re-assessment of Bill of Entry as a pre-requisite for refund of excess Customs duty paid - Use of "Re-assessment cum Refund" module on ICEGATE 2.0 - regarding. Attention of all Importers, Exporters, Customs Brokers and the Trade is invited to Standing Order No. 27/2019 dated 24th December, 2019, Standing Order....
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.... have been issued regarding automation of refund application and processing in Customs. Para 4.1 of the said Circular, inter alia, stipulates the process to be followed in the context of refunds arising on account of re- assessment. The relevant extract is reproduced hereunder for ease of reference: 4.1 The key aspects relating to the electronic processing of refund is indicated below for....
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....is option for filing of all refund claims that require prior re-assessment / amendment of the Bill of Entry. The user manual issued by the Department for the said process is also enclosed herewith for reference. 5. The workflow under the said module is as under: (i) The applicant shall file the request for re-assessment of the Bill of Entry electronically on ICEGATE 2.0 through the sai....
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....ch refund claims exclusively through the "Re-assessment cum Refund" module on the ICEGATE 2.0 Portal. Further, it is to inform that any refund application filed without prior re-assessment, wherever required, shall be treated as an incomplete refund application. Accordingly, a deficiency memo in this regard shall be issued by the concerned section for necessary compliance by the applicant in accor....