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2007 (12) TMI 63 - AT - CustomsSeeking refund of the duty paid on ship stores – permitted from CBEC & DG to operate the vessel as coastal - even if appellant never run the vessel as coastal vessel though the vessel was converted from a foreign run vessel to a coastal run vessel and therefore the duty paid on stores consumed is not refundable - ship stores and bunkers are exempted from payment of duty only in respect of a foreign going vessel. Therefore refund claim has been rejected rightly
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