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2015 (1) TMI 114 - CESTAT MUMBAIRefund claim - SAD - Notification 102/2007, dated 14-9-2007 - Unjust enrichment - declaration on the face of Invoice - Held that:- the invoice clearly shows that no Special Additional Duty is available as credit to the buyers of the goods. The appellant is a trader and not registered with the Central Excise department. Therefore, he cannot issue Cenvatable invoice to their buyers. Further, the claim of the appellant has been supported by a certificate issued by a C.A. certifying that SAD amount has been incurred by the appellant and has not been passed on to any customer and the said amount has been accounted in the balance sheet as ‘Receivable’ from the department. When these evidences are available on records, duty incidence cannot be passed on to the buyers. Therefore, I hold that the appellant has passed on the burden of unjust enrichment and the appellant is entitled for refund claim. In these circumstances, the impugned order is set aside and the appeal is allowed with consequential relief, if any - Decided in favour of assessee.
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