9911796707
TMI Blog2024 (3) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... en rejected. According, the same are being disposed off by a common order. 2. The facts of the case are that the appellants entered into an agreement with their foreign supplier for supply of Chrysotile Asbestos Fibre. The contract provided for quantity discount, which were provided the pre-fixed quantities as per contract. The appellants imported the said goods during the period 11.07.2016 to 17.02.2017. 2.1 On 07.07.2017, after achieving the guaranteed quantity, the appellants obtained refund from the supplier as discount on the imported goods and filed refund application before the adjudicating authority. 2.2 On 10.11.2017, the refund application was rejected on the ground that the assessment orders were not challenged, which became f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [ Asiatic Oxygen & Actylene Co.Ltd. Vs. CCE, Indore ], (ii) 2008 (231) ELT 485 (Tri.-Bang.) [ Ideal Industrial Explosives Limited Vs. CCE., Hyderabad ] (iii) 2009 (237) ELT 428 (Tri.-Bang.) [ ECE Industries Limited Vs. CC & C.Ex., Hyderabad ], (iv) 2007 (219) ELT 473 (Tri.-Bang.) [ CCE,Tirupati Vs. Kurool Cylinders Pvt. Ltd.]. 4. The ld.Counsel for the appellants further submits that the selfassessed Bills of Entry can be amended as provided under Section 149 and Section 154 of the Customs Act, 1962. In this regard, he relies on the following decisions. (i) 2021 (376) ELT 192 (Bom.) [Dimension Data India Private Limited Vs. CC ], (ii) (2023) 4 Centax 322 (Tri.-Del) [Principal Commissioner of Customs, ACC (Import), New Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entry on the basis of which self-assessment has been made. In other words, the order of self-assessment is required to be followed unless modified before the claim for refund is entertained under Section 27. The refund proceedings are in the nature of execution for refunding amount. It is not assessment or re-assessment proceedings at all. Apart from that, there are other conditions which are to be satisfied for claiming exemption, as provided in the exemption notification. Existence of those exigencies is also to be proved which cannot be adjudicated within the scope of provisions as to refund. While processing a refund application, re-assessment is not permitted nor conditions of exemption can be adjudicated. Re-assessment is permitted o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rves 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 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 in Para 4 above, are no help. 10. In that circumstances, following the decision of the Hon'ble Apex Court in the case of ITC Limited (supra), 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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