https://www.taxtmi.com/caselaws?id=215395 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. en-us Wed, 11 Jan 2012 00:00:00 +0530 Wed, 29 Aug 2012 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215395 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. Case-Laws Customs Wed, 11 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215395