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2019 (2) TMI 1801 - CESTAT HYDERABADRefund of excess duty paid - duty paid under protest - the quantity which was received in the shore tank was lesser than the quantity which was reported in the ullage report of the ship - the appellant filed a bill of entry for the lesser quantity and was directed to pay duty on the entire quantity taking into account quantity in the ullage report as the total quantity received. The only ground on which the refund was sought to be rejected by the lower authority is that the imports were made prior to the acceptance of the judgment of Hon’ble Supreme Court in the case of Mangalore Refinery & Petrochemicals Limited [2015 (9) TMI 245 - SUPREME COURT] and hence the refund is applicable from the date of pronouncement of the judgment i.e. 2-9-2015. HELD THAT:- There are no force in the arguments by the lower authorities inasmuch as that once the judgment is pronounced by Hon’ble Supreme Court, all adjudicating authorities are bound by the same. The Hon’ble Supreme Court settled the legal position that in case of liquid cargo transferred to the shore tank, the shore tank quantity should be considered for determining the Customs duty and not the quantity mentioned in the ullage report. Thus, the appellants who were compelled to pay excess duty, are entitled to refund of the same under Section 27, along with applicable interest - appeal allowed - decided in favor of appellant.
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