2017 (11) TMI 429

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.... and Shri Manohar Niak, Consultants For the Respondent ORDER Per : S. S. Garg The present appeal has been filed by the Revenue against the impugned order passed by the Commissioner(Appeals) dt. 17/01/2017 whereby the Commissioner(Appeals) has rejected the appeal of the Department against the Order-in-original. 2. Briefly, the facts of the present case are that the respondent had filed ....

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.....25/2016 Refund dt. 04/07/2016, ibid. this Order-in-Original was reviewed and found to be not proper and legal as the issue of unjust enrichment was not verified by the refund sanctioning authority. Accordingly, the department preferred an appeal before the Commissioner(Appeals). The appeal was decided by the Commissioner(Appeals) and the Departmental appeal was rejected holding inter alia that (i....

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.... seller in the case where bunkers supply is made to the vessel on conversion of the same into coastal run. He further submitted that the Commissioner(Appeals) has wrongly accepted the certificate issued by the Chartered Accountant certifying that the incidence of duty has not been passed on to any other person and has been borne by the assessee only. 5.1. On the other hand, the learned counsel ....

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....re consumption was captive consumption. In support of his submission, he relied upon the decision in the case of CC, Kandla Vs. Ambica Maritime Ltd. [2007(220) ELT 887 (Tri. Ahmd.)] wherein on an identical issue, this Tribunal has held in para 3 as under:- "3. As is clear from the facts, the duty was deposited on provisional basis in respect of ship's bunkers and stores by working 110....