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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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