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2020 (3) TMI 1158 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus dated 14.09.2007 - rejection on the ground of unjust enrichment - CBEC Circular No.6/2008-Cus dated 28.04.2008 and Circular No.18/2010-Cus dated 08.07.2010 - HELD THAT:- As per the Circular dated 28.04.2008, a certificate issued by the statutory auditor who certifies the annual accounts of the importer, that the burden of 4% SED has not been passed on by the importer to the buyer was sufficient for satisfying the principals of unjust-enrichment. Such requirement was fulfilled by the appellant and therefore the present ground are in violation of circular No.6/2008-Cus. It is repeatedly held by the Hon’ble Supreme Court and other Judicial Authorities that CBEC circulars are binding on the departmental offices, thus inspite of clear instructions revenue has preferred this appeal in violation of said instruction in circular dated 28.04.2008 and by doing so revenue has wasted time of this court. Application of Revenue dismissed.
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