https://www.taxtmi.com/caselaws?id=394014 Refund of special additional duty under Notification No. 102/2007-Cus. was held not to fail on unjust enrichment where the statutory auditor's certificate confirmed that the burden had not been passed on. The departmental circulars on SAD refund, including Circular No. 6/2008-Cus. and Circular No. 18/2010-Cus., were treated as binding on revenue authorities, and the record showed compliance with the prescribed certification requirement. On that basis, the objection based on unjust enrichment was rejected and the refund claim was upheld in favour of the assessee. en-us Fri, 28 Feb 2020 00:00:00 +0530 Sat, 28 Mar 2020 10:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394014 Refund of special additional duty under Notification No. 102/2007-Cus. was held not to fail on unjust enrichment where the statutory auditor's certificate confirmed that the burden had not been passed on. The departmental circulars on SAD refund, including Circular No. 6/2008-Cus. and Circular No. 18/2010-Cus., were treated as binding on revenue authorities, and the record showed compliance with the prescribed certification requirement. On that basis, the objection based on unjust enrichment was rejected and the refund claim was upheld in favour of the assessee. Case-Laws Customs Fri, 28 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394014