2012 (9) TMI 677

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.... Nagar, SDR, for the Respondent. [Order]. - M/s. Atlantic Shipping Pvt. Ltd., Jamnagar filed this appeal against the order of the Commissioner (Appeals) which has come to me for consideration and decision. The case is that the appellant as shipping agents sought conversion of the vessel from foreign run to coastal run and the bill of entry was provisionally assessed on finalisation of the du....

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.... certificate. 3. Heard the appellants and respondents. I find that this Tribunal has already passed an order in similar case in favour of the party in the case of C.C. Kandla v. Ambica Maritime Ltd. [2007 (220) E.L.T. 887 (Tri. - Ahmd.)]. It was clearly held as follows : "As is clear from the facts, the duty was deposited on provisional basis in respect of ship's bunkers and stores by w....

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....ble. Revenue's appeal is, accordingly, rejected." 4. The Hon'ble High Court of Karnataka in the case of C.C. Mangalore v. Agrotech Foods Ltd. [2010 (249) E.L.T. 348 (Kar.)] has held that adjustment of amount paid on provisional assessment, doctrine of unjust enrichment is not attracted. The Principals Bench of CESTAT in the case of Gopi Krishna Processors Pvt. Ltd. v. C.C.E. Jalandhar [200....

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....nt to Manufacturing, Trading and Profit & Loss Account nor recovered the above said amount from the Parties/Debtors. The above information has been verified from the books of accounts, T.R. 6 challans and P.L.A. register maintained by the M/s. Gopi Krishna Processors Pvt. Ltd., Asr. For Lochan Kundra & Associates Chartered Accountants Sd/- (Lochan Kundra) Place : Amritsar Partner Da....