Home Case Index All Cases Customs Customs + AT Customs - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 1256 - CESTAT MUMBAIRefund of SAD - Unjust enrichment - rejection of refund on the ground that the burden of proof of having borne the incidence of 4% of special additional duty on import of ‘steel rails’ had not been discharged - Held that:- The test of exclusion from ‘receivables’ is meaningless without examining the corresponding entry for goods lying unsold and the logical trajectory of the lower authorities is patently erroneous. It is admitted that all the goods were not sold in the year of import and no evidence is on record to controvert this finding. Accordingly, the inclusion of the said amount in the balance sheet for the financial year 2008-09 suffices to establish that the burden of special additional duty had not been passed on to the buyers in the preceding years. Denial of refund not justified - appeal allowed - decided in favor of appellant.
|