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2018 (2) TMI 337 - AT - CustomsRefund claim - finalization of provisional assessment - Held that: - issue has been settled in appellant's own case Mangalore Refinery And Petrochemicals Ltd. Versus Commissioner of Customs, Mangalore [2015 (9) TMI 245 - SUPREME COURT], where it was held that the quantity of crude oil actually received into a shore tank in a port in India should be the basis for payment of Customs duty. Consequential action, in accordance with this declaration of law, be carried out by the Customs authorities in accordance with law - the impugned order is liable to be set aside and the matter is required to be remanded back to the original authority for fresh adjudication - appeal allowed by way of remand.
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