2017 (1) TMI 1171

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...., Advocated for the Appellant Shri S. Chandra Bose, AR for the Respondent  [Order per: Madhu Mohan Damodhar] 1. The issue involved in these appeals being same, were heard together and are disposed by this common order. 1.1. The appellant is, interalia, engaged in the business of refining of crude petroleum and marketing of various finished petroleum products having a refinery at V....

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....rected the appellant to pay National Calamity Contingent Duty(DCCD) and education cess on import under Advance License and DFIA. The appellant was constrained to pay the duty beyond the quantity which has been received in the shore tanks of their refinery and also paid of NCCD on utilisation of advance license. The said demand was also confirmed by the Commissioner (Appeals). Hence this appeal. ....

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....eir case. 3. Appeal No.C/795/2007 involves both the issues and is taken up first to analysis. In respect of the first issue concerning the basis for calculating the quantity imported, we find that the matter is fully settled by the Hon'ble Apex court in the case Mangalore Refinery & Petrochemicals Ltd vs CCE, Mangalore reported in 2015(323)ELT-433(SC), wherein it has been unequivocally held tha....

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...., Dibrugadh Vs Prag Bosimi synthetics ltd., reported in 2013 (295)ELT-682 (Gau) has answered this issue in the affirmative against the appellant. Although he judgment relates to excise matter, we find that the ratio laid therein is very much applicable to customs matter and also to the case at hand. This being so, that part of the impugned order, rejecting the refund claim of Rs. 4,23,30,927.46/- ....