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2023 (4) TMI 787 - CESTAT CHENNAIRefund claim of SAD for the whole of the additional duty of customs paid at the time of import of electronic goods which were subsequently sold in the domestic market with proper sales invoice - Principles of Unjust Enrichment - HELD THAT:- M/s. LG Electronics India P. Ltd. has imported goods claiming exemption under Notification No.102/2007-Cus. dated 14.9.2007. As noted by the Commissioner (Appeals), Revenue has not produced any documentary evidence at any stage of the appeals to show that discrepancy exists between the description of goods imported and those sold. The Commissioner (Appeals) is agreed upon that Revenue has not provided evidence to establish the fact as alleged by them and their appeal in this regard fails. Unjust enrichment - HELD THAT:- The appeal has stated that the procedure to be adopted for refund of 4% additional duty of customs is given in Board Circular No. 6/2008-Customs (F. No. 401/104/2007-Cus.III) dated 28.4.2008 and Customs Public Notice No. 39/2011 dated 14.6.2011 - As per para 6.2 of the said Board‘s circular, Statutory Auditors / Chartered Accountants are required to explain how the burden of 4% CVD has not been passed on by the importer and to fulfill the requirements of unjust enrichment. It is found that the certificate of the Chartered Accountant submitted in this case does mention that the aforesaid claim of Rs.43,98,399 is out of Additional Duty of Customs and has been recorded in the books of accounts as ‘Claims Recoverable’ from Customs Department. There is nothing in the appeal to show that 100% verification of invoices was not done by the Chartered Accountant before submission of the claim. The Boards Circular only requires the statutory auditor/Chartered Accountant who certifies the importer’s annual financial accounts under the Companies Act or any statute, to explain how the burden of 4% CVD has not been passed on by the importer and to fulfill the requirement of unjust enrichment - as stated by the respondent, satisfied by the Chartered Accountant’s certificate - there are no grounds in the appeal strong enough to prima facie differ from the views of the respondent. Appeal filed by Revenue rejected.
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