Refund of special additional duty upheld where challans showed the importer bore the duty incidence.

Refund of special additional duty was held to be admissible where TR-6 challans showed the importer's name and address, establishing that the duty payment was attributable to the appellant. The authority's objection that the duty had been paid by DHL was not accepted because the record supported the appellant's claim that it had borne the incidence of SAD. The rejection of refund was therefore set aside and refund of SAD was directed.

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Issues: Whether the appellant established that it had borne the incidence of special additional duty so as to become entitled to refund of SAD.

Analysis: The refund claim had been rejected on the ground that the duty was paid by DHL and that there was no proof that the appellant had paid or borne the duty. The record contained TR-6 challans bearing the importer's name and address, and the respondent also ed that the challan showed the importer's name. On those challans, the duty payment, including SAD, was found to be attributable to the appellant, thereby satisfying the requirement that the incidence of duty had been borne by it.

Conclusion: The issue was decided in favour of the appellant. The rejection of refund was set aside and refund of SAD was directed.

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