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2015 (9) TMI 86 - BOMBAY HIGH COURT

2015 (9) TMI 86 - BOMBAY HIGH COURT - 2015 (320) E.L.T. 286 (Bom.) - Refund of excess duty Import of vessel for dredging work Revenue challenges order passed by Tribunal setting aside Order-in-Original and allowing Appeal of assessee for refund of duty Held that:- Tribunal found that vessel was put on par with Cargo Vessels and other categories which were noted in Board Circular No. 58/97 and as per clarification issued by Kandla Custom House Thus, Cargo Vessels, Tanker Ships and Dredger .....

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Deshmukh, i/b. Rajan Mishra, Advocates, for the Respondent. ORDER This Appeal by the Revenue challenges the order passed by the Customs, Central Excise and Service Tax Appellate Tribunal West Zonal Bench at Mumbai dated 5th September, 2013, setting aside an Order-in-Original and allowing the Appeal of the assessee Respondent before us. 2. The assessee applied for refund of the duty and to the tune of ₹ 31,17,091/- on Bunkers corresponding to the quantity available during export of th .....

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C), and such a dredger is distinct from a cargo carrying vessel, he is not entitled to claim the refund of excess duty. The importer was required to take duty on the entire quantity of Bunkers at the time of import. We are not concerned with that part of the Order-in-Original, and the reasons assigned in paragraph 5. It is clear that parties understood that the only controversy was whether a claim for refund could lie in respect of excess duty paid on the Bunkers of the vessel which has been imp .....

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