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2019 (12) TMI 131 - AT - CustomsRefund of SAD - benefit of N/N. 102/2007-CUS dated 14/09/2007 - refund rejected on the ground that the unjust enrichment angle had not been verified by the Assistant Commissioner, who had only relied upon the Chartered Accountant certificate - Board Circular No.06/2008-CUS dated 28/04/2008 - HELD THAT:- The refund of SAD in terms of the N/N.102/2007-CUS is special case of refund available to the assessee in terms of the Notification itself. The same provides for refund of SAD in case of subsequent sale of imported goods on payment of VAT. As regards unjust enrichment Board itself has clarified the issue that Chartered Accountant certificate indicating non passing of duty to the customers is sufficient. Revenue is silent on the applicability of various Tribunal decisions to the facts of the present case, which stands referred to and relied upon by Commissioner (Appeals). Neither have they said anything above Board Circular. It is well settled that Revenue cannot argue against the Board’s Circular which are in favour of the assessee. There are no reasons to take a different view than the other taken by the Original Adjudicating Authority and as also Appellate Authority - appeal dismissed - decided against Revenue.
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