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2018 (8) TMI 708 - CESTAT MUMBAIRefund of SAD - rejection on the ground that the appellant was unable to establish that the incidence of duty had not been passed on to their customers - Held that:- It is seen from the tax invoice that no portion of the price recovered from the customers was stated to include special additional duty collected as countervailing duty at the time of import. It is also clear that there is a Chartered Accountant's certificate to the effect that the incidence of duty has not been passed on. It is but natural that proceeds of sale would be reflected in the books as receipts earned from sale. The impugned order has erred in upholding the rejection of the refund claim without adequate justification - appeal allowed - decided in favor of appellant.
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