2019 (12) TMI 131

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..... t sale of imported goods on payment of VAT. As regards unjust enrichment Board itself has clarified the issue that Chartered Accountant certificate indicating non passing of duty to the customers is sufficient. Revenue is silent on the applicability of various Tribunal decisions to the facts of the present case, which stands referred to and relied upon by Commissioner (Appeals). Neither have they said anything above Board Circular. It is well settled that Revenue cannot argue against the Board s Circular which are in favour of the assessee. There are no reasons to take a different view than the other taken by the Original Adjudicating Authority and as also Appellate Authority - appeal dismissed - decided against Revenue.
HON'BLE SMT. ARC .....

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..... does not stand recovered by him from the customers, the refund claim would be hit by bar of unjust enrichment. 4. The Commissioner (Appeals) considered the said ground of appeal and observed that the assessee is entitled to the refund of the additional duty of customs in terms of the provisions of Notification No.102/2007-CUS dated 14/09/2007. The assessee had admittedly paid the said duty and the Assistant Commissioner, while granting refund of the same has taken into consideration the entire documents and has observed that inasmuch as the buyer of the goods has not availed any Cenvat credit, the SAD paid by the assessee was liable to be refunded to him. As regards unjust enrichment angle, it was observed that in terms of the Board Circu .....

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..... f the Notification itself. The same provides for refund of SAD in case of subsequent sale of imported goods on payment of VAT. As regards unjust enrichment Board itself has clarified the issue that Chartered Accountant certificate indicating non passing of duty to the customers is sufficient. Revenue is silent on the applicability of various Tribunal decisions to the facts of the present case, which stands referred to and relied upon by Commissioner (Appeals). Neither have they said anything above Board Circular. It is well settled that Revenue cannot argue against the Board's Circular which are in favour of the assessee. 7. In view of the foregoing, we find no reasons to take a different view than the other taken by the Original Adjudica .....

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