2016 (11) TMI 1577 - AT - Customs

Refund of SAD - Unjust enrichment - It is the claim of the appellant that they had not availed cenvat credit nor have they passed on the SAD to the purchaser - Held that - The Chartered Accountant and the Superintendent have specifically recorded that all the excise sales invoices are not passing on 4% special additional duty (imposed) to their buyers. As against such an evidence, there is no contrary findings on record by the Revenue to hold against the appellant that they have passed on the SAD to their buyers - appeal allowed - decided in favor of appellant.

Summary

Issues: Refund of special additional duty on imported goods

The judgment pertains to an appeal against an order-in-appeal regarding the refund of special additional duty imposed on imported goods. The Tribunal had previously remanded the matter to the first appellate authority for reconsideration. The appellant imported goods, used them in manufacturing, and paid central excise duty on the final products. The appellant claimed they did not avail cenvat credit or pass on the special additional duty to the buyers. Both lower authorities found that the duty was passed on. However, the Chartered Accountant and the Superintendent of Central Excise provided certificates stating that the duty was not passed on to the buyers. No contrary evidence was presented by the Revenue. The judgment noted the absence of evidence contradicting the certificates and found it in line with the CBEC circular. Consequently, the impugned order was deemed unsustainable and set aside, with the appeal allowed for consequential relief.

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