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TMI Blog2018 (8) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Duty paid at the time of importation. Whether the demand of erroneously refunded amount of Special Additional Duty to the appellant by the lower authority in terms of Section 28(8) of the Customs Act, 1962 is recoverable alongwith interest and penalty? Held that:- In the present case the importer has knowingly and deliberately submitted a forged and fabricated certificate of Char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. 3. I find that the appellant assessee was sanctioned refund of SAD vide refund orders on the sale of the goods imported as per the following table: Sl. No. Appeal File No. O-I-O No. and date Refund Order No. and date SAD Refund amount (Rs.) 1. 1193/16 57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statutory auditor/Chartered Accountant who certifies the annual accounts of the importer certifying that the burden of 4% Countervailing Duty has not been passed on by the importer to the buyer in order to fulfill the condition laid down in paragraph 2(b) of the Notification in order to get the refund of 4% Special Additional Duty. 5. Later, in course of scrutiny and verification of the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(vii) of Circular No.16/2008-Customs dated 13.10.2008. 7. In view of the above facts, the lower authority confirmed demand of erroneously refunded amount of Special Additional Duty in terms of Section 28(8) of the Customs Act, 1962 along with interest thereon under Section 28AA ibid and also imposed penalty equal to the refund of SAD amount along with interest under section 114A of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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