Refund Procedure for Self Assessment Bill of Entry - Customs - PUBLIC NOTICE NO. 88/2019

MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF CUSTOMS CHANNAI IMPORT CUSTOM HOUSE, 60 RAJAJI SALAI, CHANNAI 600001 F. No. S. Misc. 02/2018-19-AM-CH-II Date: 15.10.2019 PUBLIC NOTICE NO. 88/2019 Sub:- Refund Procedure for Self Assessment Bill of 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 the case of M/S. ITC Ltd dated 18.09.2019, the previous situation as laid down in M/S. Micromax Informatics Limited case is to be reviewed. The Supreme Court has laid down that with the introduction of self assessment an order of assessment including self assessment is an appealable order. This is in terms of Section 2(2) of Customs Act, 1962, wherein, the definition of assessment includes self assessment. For review or modification, the said order has to be duly modified by way of appeal. Further, the Court held that a refund claim cannot be considered unless the amount is quantified by way of reassessment and refund is not an executable procedure and does not have enlarging provisions as to reassess and quantify the amount. Quintessentially, the Apex Court has quashed the judgment rendered 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 assessment is duly modified by way appeal. ii. Refund claim shall be entertained based on the final order of assessment / reassessment only. 6. Difficulties, if any, in implementation of the Public Notice may be brought to the notice of this office. COMMISSIONER OF CUSTOMS CHENNAI - IMPORT