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2011 (8) TMI 425 - AT - CustomsRefund of Special Additional Duty (SAD) - unjust enrichment - Import of soda ash - 2400 MTs of soda ash cleared for home consumption - During the hearing, verification report from the Additional Commissioner was placed before the Bench by ld. SDR which would show that landed cost for 2400 MTs was less than Rs.7928/- while the assessees have sold at Rs.8000/- per MT - This, therefore, would clearly show that the assessees are correct in their submission that they have not passed on incidence of duty to their customers - Decided in favour of assessee.
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