https://www.taxtmi.com/caselaws?id=170372 Refund of Special Additional Duty under Notification No. 102/2007-Cus. may be available where SAD is discharged by debit in a DEPB scrip, because such debit is treated as payment for refund purposes if the corresponding VAT or sales tax liability is also discharged. A refund cannot be denied solely on the footing that DEPB debit amounts to an exemption, when that objection was not the basis of the appeal and the Board circular recognises debit as payment. The claim remains subject to the separate requirement that the incidence of duty has not been passed on, and the matter must be examined on unjust enrichment before refund is granted. en-us Tue, 27 Mar 2012 00:00:00 +0530 Mon, 25 May 2015 18:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170372 Refund of Special Additional Duty under Notification No. 102/2007-Cus. may be available where SAD is discharged by debit in a DEPB scrip, because such debit is treated as payment for refund purposes if the corresponding VAT or sales tax liability is also discharged. A refund cannot be denied solely on the footing that DEPB debit amounts to an exemption, when that objection was not the basis of the appeal and the Board circular recognises debit as payment. The claim remains subject to the separate requirement that the incidence of duty has not been passed on, and the matter must be examined on unjust enrichment before refund is granted. Case-Laws Customs Tue, 27 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170372