TMI Blog2023 (11) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... tion with conversion and reversion of vessel, as per the procedure provided in Circular No. 58/97 dated 06.11.1997 - The CBEC has prescribed a procedure for collection of duty on ship s stores and bunker consumed during coastal run vide Circular No. 58/97 dated 06.11.1997. This special procedure, inter alia, provides that the duty on the bunkers like diesel, furnace oil, etc., may be recovered at 110% of duty leviable on the quantity estimated to be consumed during the coastal run at the time of conversion from foreign run to coastal run on provisional assessment basis. Admittedly, the respondent agent is following the procedure prescribed for the steamer agents in terms of Board Circular dated 06.11.1997 and Board s letter dated 24.11.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 i.e. within six months. Hence, the claim is filed within the stipulated time limit. I therefore proceed to examine whether the duty incidence is passed on to any other person by the claimant. In the instant case, M/s International Seaport Dredging Ltd., paid duty amount of Rs. 1,70,74,068/- vide Bill of Entry No. 59 dated 17.02.2010 towards duty on the consumables on board the vessel TSHD Vasco Da Gama basing on opening inventory before converting the vessel TSHD Vasco Da Gama into coastal run. The said vessel was reverted on 25.03.2010 to foreign run and the assessment was finalized showing the excess paid duty of Rs. 47,85,766/-. As regards unjust enrichment, it is noticed that the above excess duty quantified during the cours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount was hit by unjust enrichment. The Commissioner (Appeals) was pleased to dismiss the appeal of Revenue observing that the issue of refund in case of conversion of foreign going vessel to coastal run was covered in the Board s Circular No.58/97-Cus dated 06.11.1997 read with Letter No. 450/66/2005-Cus.IV dated 24.11.2005 which gives detailed procedure and guidelines on how to deal with matters related to calculation of duty on ship store consumed during coastal run. 4. Accordingly, Learned Commissioner (Appeals) held that the refund was properly granted following the directions of the Board mentioned in the Circular and letter and that there is no merit in the grounds of Revenue relying on the earlier rulings in the case of M/s Buss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on the bunkers like diesel, furnace oil, etc., may be recovered at 110% of duty leviable on the quantity estimated to be consumed during the coastal run at the time of conversion from foreign run to coastal run on provisional assessment basis. It also provides that steamer agent may file refund claim, if any, to get refund of duty at the time of reversion from coastal run to foreign run and detailed procedure has been prescribed for the same. This procedure also provided that either master of the vessel or the steamer agent can make an application to the Customs for checking the inventories on which the duty has been paid and for which they would be claiming refund of duty paid and on the basis of the receipt of copy of inventory, steam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 (307) ELT 776 (Tri-Mumbai)] dismissed the Appeal of Revenue. Later, this Tribunal again in the case of CC, Vijayawada vs Atlantic Shipping Pvt Ltd., (Final Order No. A/30092/2017 dated 25.01.2017) held that in the given facts, doctrine of unjust enrichment is not applicable. 3. None appeared on behalf of the respondent though notice was issued. The appeal is taken up for disposal after hearing the learned AR and also after perusal of records. The only contention raised by the Department is that the refund claim has not passed the test of unjust enrichment. On perusal of records, it is seen that the authorities below have considered the issue of unjust enrichment also. The respondents had paid provisional duty amount of Rs.74,84,736 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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