https://www.taxtmi.com/caselaws?id=254915 Refund of Special Additional Duty on imports was held admissible where the record showed the duty incidence had not been passed on to buyers. The invoice indicated the SAD was not available as credit to purchasers, and the claimant's status as an unregistered trader meant no cenvatable invoice could be issued. A Chartered Accountant's certificate and the balance-sheet treatment of the amount as receivable further supported non-passing of incidence. On that basis, the bar of unjust enrichment was not attracted, and the refund claim was allowed with consequential relief. en-us Fri, 07 Mar 2014 00:00:00 +0530 Sat, 03 Jan 2015 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254915 Refund of Special Additional Duty on imports was held admissible where the record showed the duty incidence had not been passed on to buyers. The invoice indicated the SAD was not available as credit to purchasers, and the claimant's status as an unregistered trader meant no cenvatable invoice could be issued. A Chartered Accountant's certificate and the balance-sheet treatment of the amount as receivable further supported non-passing of incidence. On that basis, the bar of unjust enrichment was not attracted, and the refund claim was allowed with consequential relief. Case-Laws Customs Fri, 07 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254915