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2016 (6) TMI 223 - AT - CustomsAllowability of refund of SAD - Notification No.102/2007 - Unjust enrichment - appropriate endorsement was not in the invoice as to non-availment of Cenvat credit in respect of the goods covered by such invoice - some discrepancy both in bill of entry and the sales invoices that causes anxiety to Revenue as to whether the goods imported were actually sold or not to get the refund of Additional Duty of Customs. Held that:- so far as the no declaration of allowance of Cenvat credit of the duty paid is concerned, the appellant gets relief on that count. But, in the case of discrepancy between the bill of entry and the sales invoice, reconciliation has to be carried out. So far as the unjust enrichment is concerned, the Adjudicating Authority shall take care of that examination. To carry out the aforesaid exercise, the appellant has to make an application to the Adjudicating Authority by the end of May, 2016 for fixation of the date of hearing during 2016. On the date fixed, without taking adjournment, the appellant shall provide relevant evidence for reconciliation and testing of the unjust enrichment issue. Upon examination and granting reasonable opportunity of hearing to the appellant, the authority shall pass appropriate order by end of July, 2016. With the aforesaid direction all the appeals are disposed allowing on certain points and remanding on certain points. - Appeals are partly allowed and partly remanded.
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