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2007 (8) TMI 518 - AT - Central ExciseRefund - Unjust enrichment - Held that: - 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, dt. 6-11-97. 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 - appeal dismissed.
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