2007 (8) TMI 518

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....rder]. -  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 Entry was provisionally assessed subject to ac....

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.... 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 has not been passed on to other by the claiman....