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2010 (12) TMI 80 - AT - CustomsRefund of SAD - Conditions of notification no. 102/2007 - Refund claim was rejected by the department on the ground of unjust enrichment - Held that: - As the appellants have obtained a certificate from Chartered Accountant confirming that the duty liability of SAD has not been passed on the buyers by the appellants, the same is sufficient as per the Boards circular no. 18/10 Cus dated 8.7.2010, the discharge the liability of bar of unjust enrichment and the bar of unjust enrichment is not applicable to the case of the appellants. Accordingly, the appellants are entitled for refund claim.
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