Customs - Refund of excess Additional Duty paid – Respondent claimed the benefit of reduced Additional Duty at the rate of 1% in terms of condition no. 16 of the notification dated 17 March 2012 – Respondent paid Additional Duty at the rate of 6% up to February 2015 and at the rate of 12.5% thereafter, hence filed applications for refund of the excess Additional Duty paid by it – Adjudicating authority ordered credit of refund amount to the Consumer Welfare Fund – Revenue appeal against impugned order directing credit the refund amount to the importer – Requirement of re-assessment of the bills of entry – HELD – Supreme Court in ITC Ltd case has held that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified - the respondent has made submission that it can seek amendment / correction of the Bills of Entry under sections 149 and 154 of the Customs Act and it is not necessary to examine the submissions made by the ld. Authorised Representative for setting aside the order passed by the Commissioner (Appeals) - in view of the decisions of the Bombay High Court in Dimension Data India and the Telangana High Court in Sony India, the respondent can take recourse to appropriate proceedings, including the provisions of sections 149 and 154 of the Customs Act for either amendment of the Bills of Entry or for correction of the Bills of Entry - It is expected that if such applications are now filed by the respondent, the same would be adjudicated expeditiously and preferably within a period of three months from the date of filing of the applications. The refund applications, if any filed after the decision is taken on such applications, shall also be decided expeditiously – appeals are disposed of

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