Refund of excess customs duty paid under self-assessment - conundrum continues

The article has brought light on the issue of refund very nicely. However, while discussing the options for recovery of refund or short paid customs duty, direct reference to Section 28 may be incorrect in view of ITC decision as self assessment is a assessment order passed by appraising officer of customs.

Therefore, powers under Section 129D may be required to be invoked by Commissioner of Customs before issuing the SCN for recovery of duty.

Anand Khetan 13/03/2020