Execution plan is changing due to hint/hard coded value in the SQL

Hello experts.

Execution plan is changing due to hint/hard coded value in the SQL. Hard code value is changed by application.

Here is the SQL

INSERT INTO PS_BUDACT_STG /*SELECT 2792820 , PROJECT_ID ,DIVISION ,REGION ,BUSINESS_UNIT ,OPERATING_UNIT ,' ' ,DESCR100 ,DESCR , NVL(RTRIM(LTRIM(to_char(BUDGET_amount ,'99G999G9

99G999G999G999G999G999D999' ,'NLS_NUMERIC_CHARACTERS=.,'))) ,'0.000') , NVL(RTRIM(LTRIM(to_char(ACTUAL_amount ,'99G999G999G999G999G999G999G999D999' ,'NLS_NUMERIC_CHARACTERS=.,')))

,'0.000') ,NVL(YEAR ,0) ,NVL(YEAR1 ,0) ,0 FROM PS_UW_BUDGET_VW WHERE YEAR ='2021'*/ SELECT 2792820 , PROJECT_ID ,DIVISION ,REGION ,BUSINESS_UNIT ,OPERATING_UNIT ,' ' ,DESCR100 ,DES