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TMI Blog2018 (2) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... Refinery manufacturing petroleum products and refining crude oil. The appellant imports crude oil and warehouses the same under various into bond bill of entry and which are subsequently cleared under various ex bond bills of entry under provisional assessment. The provisional assessments were finalized. Upon finalization, the appellant became entitled to seek a refund since the duty paid on provisional basis was higher than the duty determined upon finalization. Thereafter appellant filed six refund claims. The adjudicating authority held the refund was tenable and accordingly sanctioned the refund of Rs. 2,83,73,988/- (Rupees Two Crore Eighty Three Lakhs Seventy Three Thousand Nine Hundred and Eighty Eight only) by an Order-in-Original S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and aggrieved by the same, appellant filed appeal before the Commissioner who also rejected the appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is passed without considering the facts and the law properly. He further submitted that while the appellant was seeking to enhance the value of the advance licence, the order in Sl. No. 6/2011 came to be passed and the refund to the extent of Rs. 61,60,758/- (Rupees Sixty One Lakhs Sixty Thousand Seven Hundred and Fifty Eight only) came to be appropriated against the demand made under Order-in-Original No. 113/2006. Subsequently the DEEC passbook came to be debited against the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appeals. Being aggrieved by the order of the appellate authority, the appellant preferred a further appeal to the Tribunal which came to be restored in Appeal No. C/398-399/2007. The said appeals were since decided by the Tribunal vide Final Order Nos. 526-559 dated 29.12.2009 against which the Civil appeal preferred No. 4770-4806 was finally decided by the Apex Court in favour of the appellant company as reported in MRPL Vs. CC, Mangalore as reported in 2015 (323) E.L.T. 433. He further submitted that while disposing of the civil appeals, the Hon'ble Apex Court had issued the following directions as reproduced below: "18. We therefore, set aside the Tribunal s judgment and declare that the quantity of crude oil actually received in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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