2015 (11) TMI 1324

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.... & Customs, ICE house, Panaji, Goa, wherein Ld. Commissioner (Appeals) set aside the order-in-original dated 27/2/2014 and holding that respondent are eligible for interest, allowed their appeal with consequential relief. 2. The fact of the case is that the appellant were contractors for dredging work in relation to import of Liquefied Natural Gas (LNG) facility being set up by M/s. Dabhol Power Company. In connection with the said dredging work, the appellant had imported a Dredging vessel named M.V. Vicotria Island vide Bill of Entry No. 1292 dated 10/1/2001 and paid Custom duty of Rs. 42,14,228/- on the entire quantity of bunkers of the said vessel comprising of 6,70,375 litres of Fuel Oil and 47,059 litres of Lube Oil vide Challan No....

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.... 1/1/2014 on the amount of refund of Rs. 31,17,091/-. Aggrieved by the said order the Revenue is before me. 3. Shri V. K. Sinha, Ld. Asstt. Commissioner (A.R.) appearing on behalf of the Revenue submits that CESTAT order dated 5/9/2013 by which refund was allowed has been challenged before the Hon'ble High Court of Mumbai and the same is pending. Therefore the Ld. Commissioner (Appeals) should not have passed the impugned order till the disposal of the department's appeal by the Hon'ble High court. He prays that the order may be set aside and the matter be remanded to the original authority with direction to keep the matter pending till the disposal of the Revenue's appeal by the Hon'ble High Court. 4None appeared on behalf of the res....