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2024 (3) TMI 992 - CESTAT KOLKATAMaintainability of Refund claim - order of assessment in appeal not challenged - quantity discount - import of the pre-fixed quantities - foreign supplier for supply of Chrysotile Asbestos Fibre - HELD THAT:- Admittedly, the appellants have not filed any application under Sections 144 & 149 of the Customs Act, 1962 for rectification or amendment of the Bills of Entry, therefore, the “case laws” relied by the appellants mentioned are no help. Thus, following the decision of the Hon’ble Apex Court in the case of ITC Limited [2019 (9) TMI 802 - SUPREME COURT], the refund claims are not maintainable as neither Bills of Entry were modified nor the assessments of Bills of Entry were challenged by the appellants. Therefore, the appeals filed by the appellants are dismissed by upholding the impugned order.
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