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2015 (9) TMI 86 - HC - CustomsRefund of excess duty – Import of vessel for dredging work – Revenue challenges order passed by Tribunal setting aside Order-in-Original and allowing Appeal of assessee for refund of duty – Held that:- Tribunal found that vessel was put on par with Cargo Vessels and other categories which were noted in Board Circular No. 58/97 and as per clarification issued by Kandla Custom House – Thus, Cargo Vessels, Tanker Ships and Dredger Ships were to be treated at par – If refund claim was in respect of Bunkers on imported vessels namely dredger, then that could have been entertained and allowed – When such was approach of Tribunal, its order cannot be termed as perverse – Appeal fails and dismissed – Decided against revenue.
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