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2015 (12) TMI 724 - CESTAT MUMBAI

2015 (12) TMI 724 - CESTAT MUMBAI - TMI - Denial of refund claim - SAD - Unjust enrichment - Held that:- Appellant has produced copy of the invoices which clearly indicate that credit of 4% SAD is not admissible. I also find that the invoices indicate the basic value and 12.5% VAT. It does not indicate separately SAD or any other component of import duty. In the accounts, the appellant has shown the 4% amount of SAD as receivable under assets. The Chartered Accountant has also certified the same .....

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been passed on to the consumer. The bar of unjust enrichment will not be applicable - Decided in favour of assessee. - Appeal Nos. C/1001 to 1003/10-Mum - Dated:- 9-10-2015 - P. K. Jain, Member (T) For the Appellant : Shri H G Dharmadhikari, Adv For the Respondent : Shri D K Sinha, Assistant Commissioner (AR) ORDER Per P K Jain Common issue is involved and so all the three appeals are being taken up together. 2. Brief facts of the case are that the appellant has filed refund claim relating to 4 .....

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produced copy of the invoices which clearly indicate that credit of 4% SAD is not admissible. I also find that the invoices indicate the basic value and 12.5% VAT. It does not indicate separately SAD or any other component of import duty. In the accounts, the appellant has shown the 4% amount of SAD as receivable under assets. The Chartered Accountant has also certified the same. The only objection raised in the impugned order is that the appellant has not submitted the invoices showing the pri .....

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