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2016 (3) TMI 773 - AT - CustomsRefund claim of SAD paid - unjust enrichment - Goods imported for consumption but subsequently sold on charging sales tax, service tax and VAT - Rejected only on the ground that the balance sheets which were submitted initially along with the refund claims did not show the “amount as receivable” while subsequent revised balance sheets indicate the said amount as “amount receivable” Held that:- the balance sheets which were revised and filed with the Income Tax authorities and additional income tax was also paid on such balance sheet needs to be considered in this case as an evidence in support of non-passing of the incidence of duty. In the revised balance sheet the amount of refund claim is indicated as "amount receivable" which indicates that the appellant had paid the entire amount from their pocket on which refund is claimed. Therefore, the refund claim is allowed by applying the judgment of Hon'ble High Court of Madras in the case of CCE Chennai vs. Sarlee Household & Bodycare India Pvt. Ltd. [2007 (6) TMI 55 - HIGH COURT, MADRAS]. - Decided in favour of appellant with consequential relief
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