Processing of refund applications under Section 27 of the Customs Act, 1962 in cases where re-assessment of Bills of Entry is required

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....026 (Port) Subject: Processing of refund applications under Section 27 of the Customs Act, 1962 in cases where re-assessment of Bills of Entry is required - reg. Representations have been received in some cases wherein it is stated that claim for refund submitted by Importers arising out of Order/Judgment passed by any Appellate Authority (in line with Order passed by the Hon'ble Supreme Cou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of concerned Appraising Groups, shall be rejected on the ground of non-submission of re-assessment order by the Importer. 2. In case it is found that the refund claim cannot be decided without modification of the assessment, the refund application will be forwarded to concerned Appraising Group to examine whether: (a) re-assessment under Section 17 is legally permissible; or ....