2011 (6) TMI 96

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.....14.5.03 for assessment of fuel and provisions consumed by a tug TOPAZ arrived from Singapore under their Agency during its run for towing a dead vessel SAGAR PRABHAT from Vishakhapatnam to Alang. As the tug used for the subject operation was not treated by the Assessing Officer as foreign going vessel , duty of Rs.10,68,406/- (Rupees Ten Lakhs, Sixty Eight Thousands, Four Hundreds and Six Only) provisionally assessed on 22.5.03 was collected on the stores declared as consumed. The Bill of Entry was thereafter, finally assessed to duty of Rs.10,68,406/- (Rupees Ten Lakhs, Sixty Eight Thousands, Four Hundreds and Six Only) on 8.3.05. On an appeal filed by the appellant, the Commissioner (Appeals) vide Order-in-Appeal No.46/JMN/2005, dt.13.5.....

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....efund claim. Case laws viz. CC Vs. Hindalco Industries Ltd. 2008 (231) ELT 36 (Guj.) and Larger Bench decision in CC Kandla Vs. Hindustan Zinc Ltd. 2009 (235) ELT 629 (Tri-LB), were relied in support.   b) Even if the provisions of unjust enrichment was held to be applicable, since the goods in question on which duty was paid, were consumed by the tug, there was no scope for passing on the duty burden as there was no customer in this case. 4. The Commissioner(Appeals) set aside the order of lower authority by observing as under:   However, there is no dispute that the provisional assessment of the subject Bill of Entry under Section 18 of the Act in these cases was made on 22.5.03 i.e. prior to 13.7.06. The dispute whethe....