TMI Blog2013 (12) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... . P. Babu, J. Shri Samir Kumar Sinha, G.M., for the Appellant. Shri R. Nagar, SDR, for the Respondent. ORDER This ROM application is filed for rectification of mistake in Tribunal s Final Order No. A/1655-1656/WZB/AHD/2011, dated 30-9-2011 [2012 (281) E.L.T. 292 (Tri. - Ahmd.)]. 2. Heard the learned General Manager appearing for the appellant. He submits that the Order-in-Appeal No. 26/Commr(A)/JMN/2011, dated 23-3-2011 and also the refund amount which should have been relating to the Order-in-Appeal No. 26/Commr(A)/JMN/2011 i.e. Rs. 6,94,406/-. 3. I have gone through the facts of the case and I find that the contention raised by the learned General Manager is correct and accordingly I allow the ROM application for rectif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 887 (Tri. - Ahmd.)]. It was clearly held as follow: As is clear from the facts, the duty was deposited on provisional basis in respect of ship s bunkers and stores by working 110% of duty leviable on the quantity estimated to be consumed during the coastal run. The said deposit was made in terms of Board s Circular No. 58/97, dated 6-11-1997. As such, it was a case of estimated duty leviable when ultimately the duty liability was finally assessed, at the time of conversion of vessel from coastal run to foreign run, the same was found to be less than the duty deposited by the respondent The initial deposit of duty was on estimation basis and as such has been rightly held by the Commissioner (Appeals) to be a deposit. The same was a noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebited the amount to Manufacturing, Trading and Profit Loss Account nor recovered the above said amount from the Parties/Debtors. The above information has been verified from the books of accounts, T.R. 6 challans and P.L.A. register maintained by the M/s Gopi Krishna Processors Pvt. Ltd., Asr. For Lochan Kundra Associates Chartered Accountants Sd/- (Lochan Kundra) Place : Amritsar Partner Dated : 4-6-2003 Membership No. 86249 5. I do not find any reason not to accept the certificate (supra). 6. In view of the facts and case laws discussed above, I find that this is not a case where doctrine of unjust enrichment is applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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