Sub-section (2) of section 27 is being amended so as to keep outside the ambit of
unjust enrichment, the refund of duty paid in excess by the importer before an order
permitting clearance of goods for home consumption is made, where-
(i) such excess payment is evident from the bill of entry in the case of selfassessed bill of entry
or
(ii) the duty actually payable is reflected in the reassessed bill of entry in the case of reassessment.
