2007 (8) TMI 518

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...., Consultant, for the Respondent. [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 Ent....

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....tion 27(2) read with provision to Section 28D 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....