https://www.taxtmi.com/caselaws?id=451211 CESTAT Kolkata dismissed appellants' refund claims for quantity discount on imported Chrysotile Asbestos Fibre. The tribunal held refund claims were not maintainable as appellants failed to file applications under Sections 144-149 of Customs Act, 1962 for rectification/amendment of Bills of Entry and did not challenge the assessment orders. Following SC precedent in ITC Limited case, the tribunal ruled that without modification of Bills of Entry or challenging assessments, refund claims cannot be sustained. Appeals were dismissed upholding the impugned order. en-us Wed, 06 Mar 2024 00:00:00 +0530 Thu, 21 Mar 2024 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451211 CESTAT Kolkata dismissed appellants' refund claims for quantity discount on imported Chrysotile Asbestos Fibre. The tribunal held refund claims were not maintainable as appellants failed to file applications under Sections 144-149 of Customs Act, 1962 for rectification/amendment of Bills of Entry and did not challenge the assessment orders. Following SC precedent in ITC Limited case, the tribunal ruled that without modification of Bills of Entry or challenging assessments, refund claims cannot be sustained. Appeals were dismissed upholding the impugned order. Case-Laws Customs Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451211