TMI Blog2015 (1) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ‘R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods. 2. The facts of the case are that the appellant had imported one consignment of glass beads and paid SAD applicable on the said goods. As the appellant being a trader, sold the goods on which Vat was duly paid. Therefore, as per the Notification 102/2007, dated 14-9-2007, they filed a claim for refund of SAD paid by them at the time of importation. The refund claim was rejected on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (Dictated in Court) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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