9911796707
TMI Blog2007 (8) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. - As per facts on record : (a) M/s. Ambica Maritime Ltd., Gandhidham sought conversion of vessel M.V. Protec from foreign run to coastal run on behalf of charters of the vessel M/s. Ashapura International Ltd., Mumbai and filed Bill of Entry No. 748, dated 27-5-2005 for ship's bunkers and stores. The said Bill of Entry was provisionally assessed subject to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D of the Customs Act, 1962. (c) Commissioner (A) vide O-I-A No. 63/2005, dt. 2-5-06 rejected department's appeal stating that department's plea regarding non-applicability of doctrine of unjust enrichment to credit the amount in the customer welfare fund has no base as department failed to prove that the amount of duty refunded has not been passed on to other by the claima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent. The initial deposit of duty was on estimation basis and as such has been rightly held by the Commissioner (Appeals) to be a deposit. The same was a notional amount and the quantity for which the duty was paid was not consumed entirely in India and as such I am of the view that Commissioner (Appeals) has rightly held that the doctrine of unjust enrichment will not be applicable. Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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