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TMI Blog2023 (11) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... the excess amount of duty paid was refundable or otherwise. 2. The Adjudicating Authority vide Order-in-Original dated 03.11.2011 have recorded the following findings: I have carefully gone through the case records and the submissions made during the course of the proceedings. In the instant case, the date of finalization of the assessment was done on 04.07.2011 and the refund claim was filed on 11.08.2011 i.e. within six months. Hence, the claim is filed within the stipulated time limit. I therefore proceed to examine whether the duty incidence is passed on to any other person by the claimant. In the instant case, M/s International Seaport Dredging Ltd., paid duty amount of Rs. 1,70,74,068/- vide Bill of Entry No. 59 dated 17.02.2010 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai - 600 004 for the reasons mentioned above. Accordingly, the same is refunded herewith vide Cheque bearing No. 343289 dated 03.11.2011. 3. Being aggrieved, Revenue preferred an appeal before the Commissioner (Appeals), on the ground that the Deputy Commissioner has erred in granting refund without seeking material evidence like contracts and invoices and without ascertaining whether or not the amount was hit by unjust enrichment. The Commissioner (Appeals) was pleased to dismiss the appeal of Revenue observing that the issue of refund in case of conversion of foreign going vessel to coastal run was covered in the Board's Circular No.58/97-Cus dated 06.11.1997 read with Letter No. 450/66/2005-Cus.IV dated 24.11.2005 which gives detaile ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess 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. 9. 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. It also provides that steamer agent may file refund claim, if any, to get refund of duty at the time of reversi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. 12. We also find that matter is no longer res integra. In the case of CCE, Pune vs Atlantic Shipping Pvt Ltd [2014 (307) ELT 776 (Tri-Mumbai)] dismissed the Appeal of Revenue. Later, this Tribunal again in the case of CC, Vijayawada vs Atlantic Shipping Pvt Ltd., (Final Order No. A/30092/2017 dated 25.01.2017) held that in the given facts, doctrine of unjust enrichment is not applicable. "3. None appeared on behalf of the respondent though notice was issued. The appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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