2019 (2) TMI 1801

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....ppellant. Shri Guna Ranjan, Superintendent (AR), for the Respondent. ORDER All these three appeals have been filed against Orders-in-Appeal as above. The appellant in these cases is an importer of crude palm oil, crude soyabean oil and crude sunflower oil, which they store in shore tanks after importing. Thereafter, they clear the oil stored in the shore tanks, which is ....

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.... the ship. Their applications for refund were rejected by the lower authority and the appellant preferred an appeal before the first appellate authority who rejected their appeal. Hence this appeal. 2. The findings of the lower authority on this issue is that the issue was settled by Hon'ble Supreme Court in the case of Mangalore Refinery & Petrochemicals Limited v. Commissioner of C....

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....which has been accepted by the Board and instead the Adjudicating Authority relied on a decision of Chief Commissioners' Conference. Any decision by the Chief Commissioners cannot prevail over the decision of Hon'ble Supreme Court as well as the directions of the Board regardless of the fact that imports were prior to the decision of the Board to accept the judgment of Hon'ble Supreme Court. There....