Refund of Special Additional Duty allowed where notification conditions and unjust enrichment bar were not violated

Refund of Special Additional Duty was upheld because the claimant produced sale invoices, VAT challans, a CA certificate, a self-declaration and other records showing the imported goods were sold and the duty burden was not passed on. The prescribed conditions of Notification No. 102/2007-Cus were found satisfied, and the bar of unjust enrichment did not apply. Concurrent factual findings by the Original Authority and Commissioner (Appeals) were not shown to be perverse or legally infirm, so the refund was correctly allowed and the revenue's challenge failed.

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Issues: Whether the refund of Special Additional Duty was correctly allowed, including compliance with the conditions of Notification No. 102/2007-Cus dated 14-9-07 and the bar of unjust enrichment.

Analysis: The refund claim was supported by sale invoices, VAT challans, CA certificates, a self-declaration and other documentary material showing that the imported goods were sold and that the incidence of the additional duty had not been passed on. The Original Authority and the Commissioner (Appeals) had concurrently found that the prescribed notification conditions were satisfied and that unjust enrichment was not attracted. No perversity or legal infirmity was shown in those findings, and there was no basis to disturb the concurrent factual conclusions.

Conclusion: The refund was correctly allowed and the revenue's challenge failed.

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