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2013 (3) TMI 214 - AT - CustomsUnjust enrichment - Claim of Refund and Special Additional Duty on the goods imported for subsequent sale as provided under Notification No. 102/2007-Cus. dated 14-9-2007 - Held that:- CBEC had clearly stated that in order to fulfill the requirement of the condition that the incidence of duty burden has not been passed on by the importer to any other person for the purpose of refund of 4% CVD certificate given by their statutory auditor should be enough. Bar of unjust enrichment is applicable to the facts of this case when the appellants have filed a refund claim of SAD paid by them at the time of import of goods which were cleared by them on payment of VAT. As the appellants have obtained a certificate from Chartered Accountant confirming that the duty liability of SAD has not been passed on to the buyers by the appellants, the same is sufficient as per the Board’s Circular No. 18/2010-Cus., dated 8-7-2010, to 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 - in favour of assessee.
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