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2019 (10) TMI 823 - CESTAT HYDERABADRefund of differential duty - assessment order not challenged - revision of transaction value due to reckoning of dispatch earnings - earning “dispatch earnings” from their overseas suppliers for clearing the goods well in time and thereby freeing vessel - HELD THAT:- As it is now settled by the Larger Bench of the Hon’ble Apex Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT] that no refund can be sanctioned without challenging the assessment order whether such assessment is done prior to the amendment to Section 17 of the Customs Act where the assessment had to be done by the officers post such amendment where the assessment is done under self assessment scheme, there are no option but to hold that the appeals are not sustainable and need to be rejected. Appeal dismissed - decided against appellant.
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