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TMI Blog2006 (3) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. This appeal has been filed against the Order-in-Appeal No. 370/2003 dated 26-9-2003, passed by the Commissioner of Customs (Appeals), Bangalore. 2. The appellants had imported Refined Bleached Deodorised Palmolein. The appellants paid duty on the entire Bill of Lading quantity. However, on the basis of the Ullage Survey Report, it was noticed that there was a short receipt of 11.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (ii) As per Section 28D, it is to be presumed that full duty incidence has been passed on to the buyers. The original authority in the order dated 18-12-2001, rejected the refund claim on the ground that the shortage of 0.31% is due to ocean loss and the appellant has not been compensated by the supplier or the Insurance Company. He has also relied on the Tribunal decision in the case of Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd advised them to file a claim. Having done so, it is not proper on the part to reject the same. She stated that on finalization of provisional assessment, refund is to be granted even when the appellants filing any claim. Further, she pointed out that they are asking for the refund only on the quantity short received and there is no question of unjust enrichment as the goods could not have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants claimed refund, Revenue woke up and issued show cause notice for rejection of the refund claim on the ground of unjust enrichment. While deciding the issue, the lower authority has relied on the decision of the Tribunal in the case of Exim India Oil Co. Ltd. (supra) wherein it has been held that the ocean loss is not permissible deduction when duty was paid for the entire Bill of Lading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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