2011 (6) TMI 96

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....assed by Commissioner(Appeals), the Revenue has filed the present appeal. We have heard Shri R. Nagar, ld.SDR appearing for the Revenue and Shri Jigar Shah, ld.Advocate appearing for the respondents.   2. Brief facts of the case are that the appellant had filed Bill of Entry No.SBY/57-A/2003-2004, dt.14.5.03 for assessment of fuel and provisions consumed by a tug TOPAZ arrived from Singapore....

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....75-776/WZB/AHD/ 2009, dt.17.3.09 has held the view that since the vessel was never converted into coastal run and towing of a dead imported vessel not yet cleared for home consumption on its way to Alang via Vishakhapatnam did not change the character of the tug from foreign going vessel to a coastal vessel, the appeal was allowed with consequential relief to the appellants. Pursuant to the said o....

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....wing grounds:   a) Provisional assessment having been made prior to 13.7.06, the provisional unjust enrichment was not applicable to the impugned refund 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 en....

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....lco Industries Ltd. 2008 (231) ELT 36 (Guj.), and followed by Tribunal in the case of Hindustan Petroleum Corpn. Ltd. Vs. CC Chennai 2009-TIOL-284-CESTAT-MAD. Relying on the subject judgment of Hon'ble High Court of Gujarat, Larger Bench of Tribunal in its judgment in CC Kandla Vs. Hindustan Zinc Ltd. 2009 (235) ELT 629 (Tri-LB) has laid down that prior to amendment of Section 18 w.e.f. 13.7.06, r....