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2018 (8) TMI 1355 - HC - CustomsRefund of SAD - Unjust enrichment - Whether the Tribunal was correct in not considering the express evidence on the sale invoice which showed that the incidence of Special Additional Duty of Customs was passed on to the next buyer which was germane in deciding if the respondent was entitled to refund? - secondary evidence in the form of CA certificate and the certificate by the Superintendent of Central Excise. Held that:- The plain reading of the endorsement is that the buyer of goods from the respondent would not be entitled to avail of any credit of Special Additional Duty. Therefore, even if the invoice is taken as primary evidence, the endorsement therein is in accord with the certificates issued by the Superintendent of Central Excise and the Chartered Accountant. It does not support the contention on behalf of the Revenue - the findings of the Tribunal cannot be said to be perverse so as to warrant our interference - appeal dismissed - decided against appellant.
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