2010 (8) TMI 955

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....ported vessels and filed 9 Bills of Entry which were assessed provisionally for want of clarification regarding levy of customs duty on ship stores, excess bunkers, moveable gears etc. on board the vessels. After the issue of clarification by the Board, assessments were finalized in 1996. Subsequently, the matter went into litigation and the matter was finally settled by order in original dated 24....

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....on behalf of the appellants. Heard learned SDR. In this case, the appellants paid duty during the year 1999 when the assessments were still under challenge. Only by order in original dated 24.8.2005 the provisional assessments which were finalized in 1996 came to be settled finally. Thereafter the refund claims have been filed. This is a clear case of payment of differential duty after the assessm....