2024 (3) TMI 992 - AT - Customs

Maintainability 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.

Summary

Issues Involved:
The judgment involves the rejection of refund claims by appellants due to non-challenge of assessment orders, the applicability of price variation clause in the contract, and the requirement for modification or challenge of adjudication orders for refund claims.

Rejection of Refund Claims:
The appellants' refund claims were rejected as they did not challenge the assessment orders which had become final. The ld.Counsel for the appellants argued that the imports were subject to quantity discount as per the contract with the overseas supplier, and hence, assessments should be treated as deemed provisional. However, the ld.A.R. for the Revenue cited a Supreme Court case stating that without modification or challenge of the adjudication order, refund claims cannot be entertained.

Applicability of Price Variation Clause:
The appellants contended that a price variation clause in the contract supported their refund claims. However, the Tribunal noted that previous decisions cited by the appellants were not applicable to the current case. The Tribunal highlighted that the refund claims were filed without challenging the assessment of Bills of Entry, as required by law.

Requirement for Modification or Challenge of Adjudication Orders:
Referring to a Supreme Court decision, the Tribunal emphasized that refund claims cannot be entertained unless the order of assessment or self-assessment is modified in accordance with the law. Since the appellants did not file applications for rectification or amendment of the Bills of Entry, their refund claims were deemed not maintainable. Consequently, the appeals filed by the appellants were dismissed, upholding the impugned order.