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2022 (3) TMI 1115 - AT - CustomsRefund claim of Special Additional Duty (SAD) - rejection on the ground of unjust enrichment - N/N. 102/2007-Cus. dated 14.09.2007 - HELD THAT:- It is evident that it is the appellant – importer who has borne the incidence of special additional duty (SAD) and has not passed on the same to the buyer of the goods. The learned Commissioner (Appeals) have erred in holding that the refund claim was hit under the doctrine of unjust enrichment - appellant is held entitled to refund of the amount of SAD ₹ 5,43,443/- - Appeal allowed - decided in favor of appellant.
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