Re-assessment of Bills of Entry involving Refund Claim of Excess Duty paid

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....essment of Bills of Entry involving Refund Claim of Excess Duty paid -Reg. Kind attention is invited to 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 wherein it is held that the claim of refund cannot be entertained unless the order of assessment or self- assessment is modified in accordan....

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....d (5). After re-assessment, the consequential refund is to be granted by the Refund Section. In such cases, the claim of refund cannot be entertained without the outcome of the appellate order and consequent re-assessment. In view of the above, AC/DC of the concerned Groups are directed to re- assess any Bill of Entry in commensurate with the order of the appellate authority. Su-moto re-assessment....

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....Order. These Bills of Entry can be re-assessed as per present practice. 5. Similarly, re-assessment in terms of Section 28(2) and 28(5) of the Customs Act, 1962 is also excluded and not governed by this standing order. These Bills of Entry can be re-assessed as per present practice. Similarly in cases where there is no revenue implication, those cases are also excluded and not governed by this ....