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TMI Blog2014 (12) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... run to coastal run, if the duty paid on provisional basis is found to be excess at the time of final assessment, then the same would be refunded - grounds of the Revenue is mis-placed and mis-conceived. From the case made out by the Revenue, the whole scheme of provisional assessment is to be given a go bye and render meaningless. This will be against the scheme of the Act and the Rules made ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f of the shipping company. On completion of the final assessment, refund application was filed as duty had earlier been paid in excess on provisional assessment basis. The Assistant Commissioner observed that for refund of the duty paid on the bunkering item for coastal run, on provisional basis, unjust enrichment is not attracted. He further observed that the refund claim, on imported goods on wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal assessment of Bill of Entry in terms of Board's Circular No. 58/97 dated 06.11.1997. Similarly, steamer agent is entitled to refund of duty in case of unutilized duty paid in terms of said Circular read with Board's letter F.No. 450/66/2005-Cus-IV dated 24.11.2005. Further, reliance was placed on the ruling of the Tribunal in the case of CC, Kandla Vs. Ambica Maritime Ltd. - 2007 (220) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of this case, as in that case the Commissioner (Appeals) had rejected the department's appeal on the ground that the onus of proving the duty burden has not been passed on to the consumer, is with the department and not with the person claiming the refund. 4. The respondent assessee has opposed the appeal and further placed reliance on the Circular of the Board which clearly provided that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein it has been held that the Board's Circulars are binding on the Revenue authorities. 5. Having considered the rival submissions, I find that the grounds of the Revenue is mis-placed and mis-conceived. From the case made out by the Revenue, the whole scheme of provisional assessment is to be given a go bye and render meaningless. This will be against the scheme of the Act and the Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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