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TMI Blog2011 (4) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... r-in-Original the appellant went to the Commissioner (Appeals) who upheld the Order-in-Original against which the assessee has approached this Tribunal with an appeal. 2. The appeal of the appellant was rejected by the Commissioner (Appeals) primarily on the following ground; In the absence of any financial records, lump sum contract price charged for the chartered vessel alone is no indicator that there is no unjust enrichment as lump sum charge my be due to various factors and it does not lead to the inevitable conclusion that the incidence of duty has been borne by the owner of the vessel and not passed to the clients using the services of the vessel. The contentions not supported by any material evidences like balance sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Entry as soon as the conversion takes place, and the assessment would be completed and duty collected within 7 days of the date of conversion to coastal run. The duty on bunkers like diesel, furnace oil etc. may be recovered at 100% (one hundred and ten) of the 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. The steamer agent may file refund claim if any to get refund of duty at the time of reconversion from coastal to foreign run. The assessment may be finalised within 15 day of reconversion from coastal to foreign run. 4. It was argued by the appellant that in view of the contents of the circular, the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itable institution or hospital, before the expiry of one year; (b) in any other case, before the expiry of six months, from the date of payment of duty and interest, if any, paid on such duty, in such form and manner as may be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty and interest, if any, paid on such duty in relation to which such refund is claimed was collected from, or paid by, him and the incidence of such duty and interest, if any, paid on such duty had not been passed on by him to any other person (Emphasis supplied) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in proof that the lump sum freight charged by the M/s. Great Elephant Corporation is exclusive of duty paid. Shri Samir Kumar Sinha, G.M of M/s. Atlantic Shipping Pvt. Ltd. appearing on behalf of the appellants formed favour in the order of this Tribunal in CC Kandla Vs. Ambica Maritime Ltd. reported in 2007 (220) ELT 887 (Tri. Ahmd.). For the purpose of distinguishing the matter, I may quote from the order of the Tribunal which is as follows: As such, it was a case of estimated duty leviable when ultimately the duty liability was finally assessed, at the time of conversion of vessel from coastal run to foreign run, the same was found to be less than the duty deposited by the respondent. The initial deposit of duty was on estimati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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