2014 (6) TMI 123

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....for the Appellant. Shri P.N. Das, Commissioner (A.R.), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. 85/MCH/AC/OIL UNIT/2012, dated 13-2-2012 passed by the Commissioner of Customs (Appeals), Mumbai-I. 2. Vide the impugned order the refund application of the appellant, M/s. Bharat Petroleum Corporation Ltd. (BPCL), for an amount of Rs. 32,01,55,957/- ....

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....08 vide Order No. 02/98-Oil, dated 27-3-1998. The appellant paid 50% of the duty demanded and filed an appeal before the lower appellate .authority who dismissed the appeal vide Order-in-Appeal No. 141/2000-MCH, dated 9-3-2000. The appellant preferred an appeal before this Tribunal and this Tribunal vide Order No. C-II/941-42/WZB/2003, dated 2-5-2003 [2003 (158) E.L.T. 221 (Tri. - Mum.)] held as f....

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....s of 27-12-2002 has held that quantification of bulk liquid cargo was to be determined on the basis of receipt in the shore tank. This development occurred after the Commissioner passed the order impugned in this appeal. 6. The appeal is accordingly allowed and the impugned order set aside. Consequential relief in accordance with law."         &em....

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....ated 30-6-2003 sought refund of Rs. 32,01,55,959/- arising out of the finalisation for the period 1-4-1992 to 31-3-1997 and reminded the revenue for sanction of the refund vide letter dated 18-10-2005, 10-10-2006, and 30-8-2007. Thereafter the lower adjudicating authority passed the order dated 18-11-2009 rejecting the appellant's claim for refund on the ground that the claim is premature inasmuch....