TMI Blog2024 (3) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, 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. - HON BLE MR. ASHOK JINDAL , MEMBER ( JUDICIAL ) And HON BLE MR. K. ANPAZHAKAN , MEMBER ( TECHNICAL ) Shri S. P. Majumder , Advocate for Appellant - Assessee Shri A. K. Choudhary , Authorised Representative for the Revenue ORDER Per Ashok Jindal : All the five appeals are arising out of the same impugned order, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs, Ahmedabad reported in 2010 (259) ELT 161 (S.C.). It is his submission that the refund claim was rejected only on the ground that the appellants did not challenge the assessment order, which has become final. He further submits that although the appellants did not file the appeals against the selfassessed bills of entry, but from the contract signed with the overseas supplier, it is clear that the imports were subject to quantity discount upon achieving import of the pre-fixed quantities. Therefore, there is a price variation clause was embedded from the contract. In that circumstances, the assessments by any means have to be treated as deemed provisional. To support his contention, he relies on the following decisions of this Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as there is a price variation clause in the contract, therefore, sought relief in view of the decision in the case of Chaudhary Ship Breakers (supra), the said decision is of no help to the appellants as in that case, the assessment of Bills of Entry was done provisional. The decision relied upon in the case of Ideal Industrial Explosives Limited (supra), the issue was whether refund claim was filed in time or not ? 8. Admittedly, in the case in hand, the refund claims were filed without challenge the assessment of the Bills of Entry and the Hon ble Apex Court in the case of ITC Limited (supra) has observed as under : 44. The provisions under Section 27 cannot be invoked in the absence of amendment or modification having been made in the bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs 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. 48. Resultantly, we find that the order (s) passed by Customs, Excise, and Service Tax Appellate Tribunal is to be upheld and that passed by the High Courts of Delhi and Madras to the contrary, deserves to be and are hereby set aside. We order accordingly. We hold that the applications for refund were not maintainable. The appeals are accordingly disposed of. Parties to bear their own costs as incurred. 9. Admittedly, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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