9911796707
TMI Blog2022 (3) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... wed - decided in favor of appellant. - Customs Appeal No. 50651 of 2021-SM - FINAL ORDER NO. 50273/2022 - Dated:- 15-3-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Sh. Awadesh Kumar Pandey, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue in this appeal is whether the refund claim of Special Additional Duty (SAD) by the appellant importer, whether the same is hit by unjust enrichment. 3. The appellant imported goods for resale. Being entitled to refund of SAD, which is deposited at the time of import in lieu of sales tax, the same is refundable when the importer subsequently sells the goods in India and thereafter deposits sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . dated 14.09.2007 and, therefore, is eligible for the refund of Additional Duty of Customs paid at the time of importation. 11. I observed that the refund claim amount is more than 5 lakh and accordingly OIO and refund claim file was sent to Audit Branch Hqrs. Ujjain for pre-audit of the same and the same was approved in pre-audit as informed vide Hqrs., letter F. No. III(20)/Pre Post-AUN/209/17-18/7756 dated 04.10.2017. 12. In view of my above findings, I order as under:- ORDER I hereby sanction cash refund of ₹ 5,43,443/- against Bill of Entries No. 6489992 dated 25.08.2016 and 6490008 dated 25.08.2016 to M/s Marina Enterprises, 49, Kothari Market, Ratlam (M.P) towards payment of 4% Additional Duty of Customs. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said goods. Admittedly, they are registered with the Sales Tax Department having TIN number and have charged sales tax in their sales bill. Further, from the sample copy of sales bill produced before this Tribunal, it is evident that appellant have not given break-up of additional duty or SAD in their sale bill. Further, the appellant have mentioned on the body of sale invoice that - no benefit of additional custom duty levied under sub-section (5) of Section 3 of the Customs Tariff Act shall be admissible. 8. Thus, evidently the buyer of the goods from the appellant cannot take the benefit or credit of SAD of Customs, which was paid by the appellant importer at the time of import. 9. Considering the rival contentions and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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