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Refund Procedure for Self Assessment Bill of Entry

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..... Entry - reg. Kind attention is invited to the Public Notice No. 65/2018 dated 11.09.2018 wherein procedure for processing of refund claims was streamlined in lines with the Hon'ble High Court's judgement rendered in the case M/S. Micromax Informatics Limited vs Principal Commissioner of Customs, Acc, Chennai [2017(358)ELT(Mad.)] 2. In light of the decision by the Supreme Court judgement in .....

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..... red in the case of Micromax Informatics Ltd. 3. In this connection, the Public Notice no. 65/2018 dated 11.09.2018 hereby stands. cancelled. For effective implementation of the Court's order, the procedure of refund claims is required to be revisited and streamlined in the interest of ease of doing business. i. No reassessment shall be allowed unless the order of assessment including self asse .....

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