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2015 (10) TMI 1528 - AT - CustomsRefund of SAD under Notification No. 102/07 – Commissioner rejected refund of SAD under provisions of Notification No. 102/07 on ground of unjust enrichment – Held that:- admitted fact that appellant have shown amount as receivable from Customs in their Balance-sheet as per certificate issued by C.A – Evident from Sales Invoice that SAD has not been shown separately – It is also not intention of Government to allow importer to recover 4% CVD from buyer as well as to claim refund of this amount from Customs – In this view of matter, Commissioner has erred in holding that appellant have passed burden of CVD/SAD to buyer – Appellant would be entitled to refund of SAD – Thus, appeal allowed with consequential relief – Decided in favour of assesse.
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