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2019 (6) TMI 1542 - CESTAT MUMBAIRefund of SAD - N/N. 102/2007-Cus., dated 14-9-2007 - Denial on the ground of principles of unjust enrichment - HELD THAT:- The appellant had mentioned the SAD amount as (0). Thus, it is evident that no SAD benefit has been passed on by the appellant and the incidence of such amount has been borne by the appellant. Further, due to typographical error, the appellant failed to indicate that no credit shall be admissible. Such non-endorsement as per the requirement of the notification is procedural in nature, for which the benefit of refund cannot be denied to the appellant. In this case, since the appellant had not passed on the SAD element to its buyers, which is manifest from the available records, denial of refund benefit on the ground of unjust [enrichment] cannot stand for judicial scrutiny. Appeal allowed - decided in favor of appellant.
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