Documentary proof for SAD refund on imported cars requires correlation of goods sold and scrutiny of unjust enrichment.

Refund of 4% SAD on imported cars depended on compliance with Notification No. 102/2007-Cus and proof that the burden was not passed on. The record relied on import papers, sales invoices, chassis and engine numbers, VAT/CST records, a chartered accountant's certificate and balance-sheet entries to show correlation between the imported vehicles and the cars sold domestically. As the existing findings did not adequately examine this documentary linkage or unjust enrichment, the refund claims required fresh adjudication on a de novo basis after full scrutiny of each claim and the supporting evidence.

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Issues: Whether the refund claim of 4% SAD on imported cars sold in the domestic market was to be allowed on the basis of the documents produced, including the correlation between imported and sold vehicles and proof that the duty burden had not been passed on.

Analysis: The refund claim turned on whether the conditions of Notification No. 102/2007-Cus dated 14.9.2007 were satisfied. The record showed reliance on import documents, sales invoices, chassis and engine numbers, VAT/CST documents, a chartered accountant's certificate, and balance-sheet entries to establish that the same cars imported were later sold and that the SAD burden was borne by the appellant. Since the authorities below had not properly scrutinized these materials or recorded detailed findings on correlation and unjust enrichment, a fresh examination of each claim was required.

Conclusion: The matter was remanded to the adjudicating authority for de novo consideration of the refund claims and the related evidence, including correlation and unjust enrichment.

Ratio Decidendi: Where refund of SAD depends on documentary verification of imported-and-sold goods and unjust enrichment, and the existing authorities have not properly examined the evidence, the claim must be re-adjudicated after full scrutiny of the record.

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