TMI Blog2018 (2) TMI 1574X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee and had been shown as expenditure in profit and loss account and had not been passed on to the customer. Accordingly, it was concluded by the Hon’ble High Court that there was no error in the order of this Tribunal, directing to grant relief of SAD - refund allowed - appeal allowed - decided in favor of appellant. - C/713/09 - A/85085/18 - Dated:- 15-1-2018 - Anil Choudhary, Judicial Member And Shri C.J. Mathew, Technical Member Shri Chirag Shetty, Advocate - for Appellant Shri Chatru Singh, Asst. Commr (AR) - for Respondent ORDER Per: Anil Choudhary The issue involved in this appeal is the refund claim of Special Additional Duty (SAD) whether the same is rightly disallowed by the learned Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order-in-original dated 4 th November 2008 also takes notice that no amount was realized or received by the appellant company against 4% SAD paid by them as per the bills of entry. Further it has been taken notice that the appellant have submitted the audited balance sheet as on 31.03.2008. On a perusal of the same it was found (under Schedule 10) i.e. Purchase of Trading Goods Allied Expenses the Additional Custom Duty have been shown. Learned Asst. Commissioner further observed that the self-declaration filed by the appellant stating that SAD has not been passed on by them and the C.A. s certificate are contradictory. Further relying on the audited balance sheet dated 31.03.2008 he was pleased to hold that the appellant is not entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court dismissing the appeal of the Revenue held - in respect of unjust enrichment, the facts reveal that the price was a composite one fixed by the Ministry of Agriculture. The factual position is that the duty had been absorbed by the assessee which was submitted that the Chartered Accountant s Certificate and the profit and loss account also confirmed that the duty paid on the impugned goods had been absorbed by the assessee and had been shown as expenditure in profit and loss account and had not been passed on to the customer. Accordingly, it was concluded by the Hon ble High Court that there was no error in the order of this Tribunal, directing to grant relief of SAD. 8. Learned A.R. appearing for Revenue has supported the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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