2015 (9) TMI 86

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..... and other categories which were noted in Board Circular No. 58/97 and as per clarification issued by Kandla Custom House – Thus, Cargo Vessels, Tanker Ships and Dredger Ships were to be treated at par – If refund claim was in respect of Bunkers on imported vessels namely dredger, then that could have been entertained and allowed – When such was approach of Tribunal, its order cannot be termed as .....

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..... l. 3. The refund claim was considered by the Assistant Commissioner, Dapoli Customs Division, and he rejected it by the Order-in-Original dated 10th August, 2005. 4. He held that claim for refund filed under Section 27 of the Customs Act, 1962, is in respect of excess duty paid on Bunkers of the vessel at the time of import. Since the vessel has been imported for a dredging work in connectio .....

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..... 6th November, 1997, and the clarification issued by Kandla Custom House dated 6th June, 2006, thus, Cargo Vessels, Tanker Ships and Dredger Ships are treated at par. If the refund claim is in respect of Bunkers on the imported vessels namely a dredger, then that could have been entertained and allowed is the conclusion reached by the Tribunal. That is relied upon by considering the facts and circ .....

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