Special Additional Duty refund claims sustained where evidence showed no passing on of duty and remand for verification stood unchallenged.

Refund of Special Additional Duty on imported goods under Notification No. 102/2007-Cus. was sustained where the records showed the amounts as trade advances and a chartered accountant's certificate supported that the SAD burden had not been passed on to buyers. The refund findings were therefore upheld. In the remaining matters, the Commissioner (Appeals) had only remanded the claims for verification of supporting documents, including the CA certificate, balance sheet and related material, and that remand was not challenged. The Revenue's challenge accordingly failed and the Commissioner (Appeals) orders were maintained.

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Issues: Whether the respondents were entitled to refund of Special Additional Duty paid on imported goods under Notification No. 102/2007-Cus. dated 14/09/2007, and whether the Commissioner (Appeals) order sanctioning or remanding the refund claims called for interference.

Analysis: In the appeals where refund had been sanctioned, the records showed the amount receivable from Customs as trade advances and a chartered accountant's certificate supported that the incidence of SAD had not been passed on to the buyers. The finding that the refund claims were in order was therefore sustained. In the remaining appeals, the Commissioner (Appeals) had only remanded the matter for verification of supporting documents such as the CA certificate, balance sheet and other relevant material, and that remand portion was not challenged.

Conclusion: The Revenue's challenge failed and the orders of the Commissioner (Appeals) were upheld.

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