https://www.taxtmi.com/caselaws?id=218250 Refund of special additional duty on imported goods sold in the domestic market was not barred by unjust enrichment where the assessee proved SAD payment, subsequent domestic sale, VAT payment, and compliance with the documentary conditions in Notification No. 102/2007-Cus. A Chartered Accountant's certificate, supported by sample invoices, was treated as sufficient evidence that the duty incidence had not been passed on and that no Cenvat credit had been taken. The detailed accounting scrutiny adopted below was found unnecessary in light of that proof. Refund was therefore held admissible, and the stay modification was allowed with waiver of pre-deposit. en-us Mon, 10 Oct 2011 00:00:00 +0530 Wed, 15 May 2013 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218250 Refund of special additional duty on imported goods sold in the domestic market was not barred by unjust enrichment where the assessee proved SAD payment, subsequent domestic sale, VAT payment, and compliance with the documentary conditions in Notification No. 102/2007-Cus. A Chartered Accountant's certificate, supported by sample invoices, was treated as sufficient evidence that the duty incidence had not been passed on and that no Cenvat credit had been taken. The detailed accounting scrutiny adopted below was found unnecessary in light of that proof. Refund was therefore held admissible, and the stay modification was allowed with waiver of pre-deposit. Case-Laws Customs Mon, 10 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218250