2026-VIL-12-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs - Self-Assessment, Reassessment, Amendment of Bills of Entry, Refund of Customs Duty – Appellant classified the import of mobile handsets under Customs Tariff Item 8517 1290 and paid the applicable duties of customs, including Additional Duty of Customs (CVD) at the standard rate of 12.5%. The appellants later realized that they were entitled to the concessional CVD rate of 1% as per Notification No. 12/2012-C.E. dated 17.03.2012, as amended by Notification No. 12/2015-C.E. dated 01.03.2015 – Appellant got the self-assessment at higher rates of CVD re-assessed, and applied for refund of the excess CVD paid. The original authority sanctioned the refund, but Commissioner (Appeals) set aside the refund order - Whether the impugned order rejecting the refund claim is legally sustainable – HELD - The definition of ‘assessment’ includes the self-assessment made by the importer, re-assessment, if any, subsequently made by the proper officer of Customs and any other kinds of assessment made under the Customs Act, 1962 - In the present case, the self-assessment by the appellants was subsequently modified through a reassessment by the Deputy Commissioner of Customs, which is a valid "assessment" under the Customs Act. Therefore, the requirement of Section 27 in terms of the judgement delivered by the Hon’ble Supreme Court in the case of ITC Limited, that the refund should be arising from an assessment or re-assessment made, changing such self-assessment made by importer, as may be applicable, has been fulfilled in the present case - the appellants has filed the refund claim within the time limit and they have also submitted the proof satisfying the unjust enrichment angle. Therefore, it clearly establishes that the basic requirement of Section 27 to prove that the burden of incidence of duty having been not passed on to their buyers/customer or any other person. Therefore, the twin requirement of Section 27 has been fulfilled – the impugned order in rejecting the refund of customs duty is not consistent with the legal provisions and set aside – The appeal is allowed
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