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2018 (8) TMI 500 - AT - CustomsRecovery of Refund of SAD - N/N. 102/2007-Customs, dated 14.09.2007 - It was alleged that the importer has knowingly and deliberately submitted a forged and fabricated certificate of Chartered Accountant to fulfill the unjust enrichment condition to get refund of 4% Special Additional Duty paid at the time of importation. Whether the demand of erroneously refunded amount of Special Additional Duty to the appellant by the lower authority in terms of Section 28(8) of the Customs Act, 1962 is recoverable alongwith interest and penalty? Held that:- In the present case the importer has knowingly and deliberately submitted a forged and fabricated certificate of Chartered Accountant to fulfill the condition that there is no unjust enrichment to get refund of 4% Special Additional Duty paid at the time of importation - the recovery of refund amount is allowed alongwith interest and penalty. Appeal dismissed - decided against appellant.
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