Instead of challenging the assessment, importer can amend Bill of entry and claim refund of excess tax paid

EXCISE/ST/VAT : Where at time of import of mobile phones in Bills of Entry (BoE), petitioner/importer could not claim any exemption under Sl. No. 263A(ii) of Notification No.12/2012-CE, dated 17-3-2012 (Exemption Notification) which allowed a payment of C.V.D. at 1% due to non-availability of Exemption Notification in Respondents' EDI system, petitioner's application to amend BoE to enable it to claim refund of excess duty paid could not have been rejected by Assessing Authority;

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