https://www.taxtmi.com/caselaws?id=389312 Refund of 4% SAD on imported cars depended on compliance with Notification No. 102/2007-Cus and proof that the burden was not passed on. The record relied on import papers, sales invoices, chassis and engine numbers, VAT/CST records, a chartered accountant's certificate and balance-sheet entries to show correlation between the imported vehicles and the cars sold domestically. As the existing findings did not adequately examine this documentary linkage or unjust enrichment, the refund claims required fresh adjudication on a de novo basis after full scrutiny of each claim and the supporting evidence. en-us Fri, 26 Apr 2019 00:00:00 +0530 Wed, 04 Dec 2019 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389312 Refund of 4% SAD on imported cars depended on compliance with Notification No. 102/2007-Cus and proof that the burden was not passed on. The record relied on import papers, sales invoices, chassis and engine numbers, VAT/CST records, a chartered accountant's certificate and balance-sheet entries to show correlation between the imported vehicles and the cars sold domestically. As the existing findings did not adequately examine this documentary linkage or unjust enrichment, the refund claims required fresh adjudication on a de novo basis after full scrutiny of each claim and the supporting evidence. Case-Laws Customs Fri, 26 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389312