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2019 (12) TMI 195 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus dated 14.9.2007 - rejection on the ground that the appellants have failed to establish correlation between the imported cars and the cars sold and also on the ground that the burden of 4% SAD had not passed on to others - principles of unjust enrichment - HELD THAT:- Learned Advocate for the appellant demonstrated on sample basis, referring to the Chasis/frame and engine no. of the imported cars and the ones shown in the respective sales documents indicating that the same cars (CBU) that were imported had been sold by them satisfying the condition of Notification No. 102/2007-Cus dated 14.9.2007. Also, in support of their argument that the burden of 4% SAD has been borne by them, the Ld. Adv. has demonstrated, besides the Chartered Accountant’s Certificate certifying that the burden of duty has been borne by them, by comparing the value of the cars imported & sold indicating that refund amount has not been collected from their customers; also the refund amount due to the Appellant has been reflected in the respective balance-sheet as receivable. To ascertain the eligibility of refund of 4% SAD paid at the time of import of CARS(CBU), all the relevant documents need to be scrutinized thoroughly in respect of each of the claim filed - Matter needs reconsideration - appeal allowed by way of remand.
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