https://www.taxtmi.com/caselaws?id=176615 The Tribunal set aside the Commissioner (Appeals)'s decision to reject a refund claim regarding the import of coal and payment of Special Additional Duty. The importer's claim was initially denied due to the assertion that the cost of coal, including SAD, was absorbed in production costs. Despite evidence suggesting no unjust enrichment, discrepancies in submissions and timing of certificates led to a remand for a fresh review by the original authority. The case underscores the need for a comprehensive reassessment considering all evidence, contradictions, and accounting standards in customs duty refund disputes. en-us Mon, 16 Mar 2015 00:00:00 +0530 Fri, 25 Dec 2015 12:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176615 The Tribunal set aside the Commissioner (Appeals)'s decision to reject a refund claim regarding the import of coal and payment of Special Additional Duty. The importer's claim was initially denied due to the assertion that the cost of coal, including SAD, was absorbed in production costs. Despite evidence suggesting no unjust enrichment, discrepancies in submissions and timing of certificates led to a remand for a fresh review by the original authority. The case underscores the need for a comprehensive reassessment considering all evidence, contradictions, and accounting standards in customs duty refund disputes. Case-Laws Customs Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176615