Reassessment of Already Cleared Consignment must in
Refund Cases
1.
Re-assessment Mandatory for Refunds
o
JNCH has reiterated that re-assessment of the
Bill of Entry (BoE) is a mandatory pre-condition for claiming a refund of
excess customs duty wherever re-assessment is required.
2.
Supreme Court Ruling Reaffirmed
o
The requirement is based on the judgment of the
Supreme Court in M/s ITC Ltd. v. Commissioner of Central Excise, Kolkata-IV
(2019), which held that refund claims cannot be processed without first
challenging and obtaining re-assessment of the assessment order.
3.
Reference to CBIC Circular
o
The notice refers to CBIC Circular No.
05/2025-Customs dated 17.02.2025, which introduced electronic processing of
customs refunds.
4.
ICEGATE 2.0 ‘Re-assessment
cum Refund’ Module
o
An integrated “Re-assessment cum Refund”
functionality is available on ICEGATE 2.0 for cases where refund claims
require prior re-assessment or amendment of the Bill of Entry.
5.
Workflow Under the Module
o
Importer files a re-assessment request
electronically on ICEGATE.
o
Concerned Appraising Group processes the request.
o
After re-assessment/amendment, a pre-filled
refund application becomes available.
o
The refund application is then submitted
electronically and routed to the Centralized Refund Cell (CRC), JNCH for
processing and disbursal through PFMS.
6.
Exclusive Route for Such Refund Claims
o
Stakeholders have been advised to file all refund
claims requiring re-assessment only through the Re-assessment cum Refund
module on ICEGATE 2.0.
7.
Incomplete Applications Liable for Deficiency Memo
o
Refund applications filed without obtaining the
required prior re-assessment will be treated as incomplete.
o
A deficiency memo will be issued for compliance.
8.
Impact on Interest Under Section 27A
o
For the purpose of interest on delayed refunds
under Section 27A of the Customs Act, the refund application will be
considered received only when a complete application is submitted and
acknowledged by the proper officer.
9.
Objective
o
To streamline refund processing, ensure legal
compliance, and facilitate end-to-end electronic handling of
re-assessment-linked refund claims through ICEGATE 2.0.
[Public
Notice No. 72/2026 dated 08.06.2026 Issued by
the Commissioner of Customs, NS-III, JNCH]