TaxTMI 
TaxTMI 
Re-assessment of Bills of Entry involving Refund Claim of Excess Duty paid
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.... S.O 27/2019) Sub: Re-assessment 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 was held that the claim of refund cannot be entertained unless the order of assessment or self- as....
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....tcome of section 17 (3), (4) and (5). 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 to re- assess any Bill of Entry as a consequence of the order of the appellate authority. Suo-motu re-assessment is not to be resorted to by the Group. 2.1 This practice con....
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....goods have not been given out of charge and are recalled by the Group on account of any reasons viz. notification benefit, duty, typographical mistakes, etc. Such Bills of Entry can be re-assessed as per present practice; • Bills of Entry where the importer is invoking section 149 or section 154 of the Customs Act, 1962 (after out of charge) for reassessment; • In cases w....
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....ion 27 of the Customs Act 1962, as a consequence. Needless to mention that such refund claims would be guided by section 27 of the Customs Act, 1962 for limitation as well. 5.2 In cases where amendments are sought after Out of Charge (00C), the approval of concerned ADC/JC for cancellation of Out of Charge is required [S.O 16/2020 dated 16.06.2020 refers]. The proper officer carrying out the am....