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2023 (11) TMI 318 - CESTAT HYDERABADInvocation of principles of unjust enrichment - Valid sanction of refund or not - conversion of foreign going vessel to coastal run - subsequent on finalization, whatever un-utilised consumables were there, the excess amount of duty paid was refundable or otherwise - HELD THAT:- The admitted facts are that the Appellants were agents for liners, who filed refund claim under authorization given to them in respect of excess customs duty paid on bunkers and other stores in connection with conversion and reversion of vessel, as per the procedure provided in Circular No. 58/97 dated 06.11.1997 - The CBEC has prescribed a procedure for collection of duty on ship’s stores and bunker consumed during coastal run vide Circular No. 58/97 dated 06.11.1997. This special procedure, inter alia, provides that the duty on the bunkers like diesel, furnace oil, etc., may be recovered at 110% of duty leviable on the quantity estimated to be consumed during the coastal run at the time of conversion from foreign run to coastal run on provisional assessment basis. Admittedly, the respondent agent is following the procedure prescribed for the steamer agents in terms of Board Circular dated 06.11.1997 and Board’s letter dated 24.11.2005. It is essentially meant for recovery of applicable customs duty on the quantity actually consumed during the coastal run and based on the actual consumption, the duty could turn out to be either short or excess than quantity on which duty was paid, based on estimated quantity. The matter is no longer res integra. In the case of COMMISSIONER OF CUSTOMS, PUNE VERSUS M/S ATLANTIC SHIPPING PVT LTD [2014 (12) TMI 109 - CESTAT MUMBAI] dismissed the Appeal of Revenue. There is no error in the impugned Order-in- Appeal, upholding the original order - appeal of Revenue dismissed.
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