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2007 (11) TMI 210 - CESTAT, BANGALORE
Assessment of bulk liquid cargo which is crude oil - It is now well settled that the assessment has to be done on the basis of the shore tank quantity not on basis of ship ullage report - in terms of the various decisions & board’s instruction, even before assessments were finalized, assessee contended that duty should be paid only on the basis of shore tank quantity so, they filed refund claim – so refund can’t be denied by stating that assessee hadn’t challenged assessment