2015 (9) TMI 86

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....hri Bharat Raichandani a/w. Mihir Deshmukh, i/b. Rajan Mishra, Advocates, for the Respondent. ORDER This Appeal by the Revenue challenges the order passed by the Customs, Central Excise and Service Tax Appellate Tribunal West Zonal Bench at Mumbai dated 5th September, 2013, setting aside an Order-in-Original and allowing the Appeal of the assessee Respondent before us. 2. The assesse....

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....ty on the entire quantity of Bunkers at the time of import. We are not concerned with that part of the Order-in-Original, and the reasons assigned in paragraph 5. It is clear that parties understood that the only controversy was whether a claim for refund could lie in respect of excess duty paid on the Bunkers of the vessel which has been imported for dredging work and styled as a "Dredger". The T....