TMI Blog2023 (3) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... round that the petitioner had not filed statutory appeal with the appropriate authority seeking modification of the self-assessment. HELD THAT:- Inter-alia the first respondent refers to a Public Notice issued by the Commissioner of Customs / R2 in Public Notice No.88 of 2009 dated 18.10.2019. In this public notice, the authority refers to a judgment of the Hon'ble Supreme Court in the case of I ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] . In that judgment, the Hon'ble Supreme Court was concerned with the question as to whether in the absence of any challenge to an order of assessment by way of appeal, a refund application against the assessed duty could be entertained. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeing as the facts giving rise to the writ petitions and legal issues are inextricable woven together and must be addressed simultaneously. 2. The petitioner is engaged in the business of fastening and assembling technologies. It is an importer and had cleared consignments of different categories of screws, classifiable under CTH 7318 1500 vide 146 Bill of Entry, from SIPCOT Hi-Tech, Special Economic Zone, Oragadam. 3. At the time of clearance for home consumption i.e., from the SEZ, to the domestic tariff area, Basic Customs Duty (BCD) had been remitted at the rate of 25% without noticing that the petitioner is eligible for a concessional rate of tax at of 15% vide Notification No.57 of 2018 Cus dated 07.08.2018. The aforesaid Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 47 of the judgment is relevant in this context and is extracted below:- 47. When we consider the overall effect of the provisions prior to amendment and post-amendment under Finance Act, 2011, we are of the opinion that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the ken of Section 27 to set aside the order of self-assessment and reassess the duty for making refund; and in case any person is aggrieved by any order which would include self-assessment, he has to get the order modified under Section 128 or under other relevant provisions of the Act. 7. To this extent, Publi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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