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TMI Blog2015 (12) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... arately 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. - appellant is not a registered dealer and has not sold the entire consignment on the bill of entry itself, but the goods have been sold on the invoices and the invoices indicate the price at which the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim relating to 4% SAD. The case was processed. After processing the case, the refund claim was found to be admissible. However, the same was transferred to Consumer Welfare Fund under Section 27 of the Customs Act and on the grounds of unjust enrichment. The reasons advanced in the impugned order as well as the order-in-original are that the appellant has not submitted any documentary evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I also find that the appellant is not a registered dealer and has not sold the entire consignment on the bill of entry itself, but the goods have been sold on the invoices and the invoices indicate the price at which the goods are being sold. It also indicates the amount of VAT that is being paid. Further, the Chartered Accountant has given the requisite certificate. The balance sheet shows the am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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