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2021 (12) TMI 856 - AT - CustomsRefund of anti-dumping duty - assessment of the bills of entry not challenged - HELD THAT:- The facts of the case are not in dispute. The appellant filed bills of entry and assessed duty including Anti-Dumping duty and paid the same. Thereafter, without challenging the assessment of the bills of entry, it filed refund claims. Relying on the judgment of the Delhi High Court in AMAN MEDICAL PRODUCTS LTD. VERSUS COMMISSIONER OF CUSTOMS, DELHI [2009 (9) TMI 41 - DELHI HIGH COURT], the matter was remanded to the Original Authority by this Tribunal in the first round of litigation directing the matter to be decided based on whether or not there was a ‘lis’ between the appellant and the Revenue in these matters. Aman Medical Products has been set aside by the Larger Bench of the Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT]. It has been categorically held that any assessment including self-assessment needs to be appealed against and in the absence of such an appeal and consequential re-assessment no refund can be sanctioned. This judgment of the Supreme Court is binding on all judicial and quasi-judicial authorities and the Commissioner (Appeals) has, in the impugned order, correctly relied upon this judgment and upheld the rejection of refunds. Appeal dismissed.
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