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2023 (11) TMI 70 - CESTAT AHMEDABADRefund of customs duty which was paid at the time of provisional clearance of subject goods - On finalization of the bills of entry, it is found that customs duty payable was less than the duty which was provisionally assessed and deposited by the appellant - HELD THAT:- The matter is no longer res-integra as the Hon’ble Supreme Court in the case of MANGALORE REFINERY AND PETROCHEMICALS LTD. VERSUS COMMISSIONER OF CUSTOMS, MANGALORE [2015 (9) TMI 245 - SUPREME COURT] has already decided the matter 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-in-appeal is legally tenable and the same is correct and legal - Appeal dismissed.
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