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2016 (11) TMI 1577 - CESTAT MUMBAIRefund of SAD - Unjust enrichment - It is the claim of the appellant that they had not availed cenvat credit nor have they passed on the SAD to the purchaser - Held that:- The Chartered Accountant and the Superintendent have specifically recorded that all the excise sales invoices are not passing on 4% special additional duty (imposed) to their buyers. As against such an evidence, there is no contrary findings on record by the Revenue to hold against the appellant that they have passed on the SAD to their buyers - appeal allowed - decided in favor of appellant.
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