https://www.taxtmi.com/caselaws?id=291292 The Tribunal overturned the Commissioner (Appeals) decision and allowed the appellant's appeal regarding the denial of a refund benefit under Notification No. 102/2007-Cus. The Tribunal found that the appellant had not passed on the Additional Duty of Customs (SAD) to buyers, as indicated by invoices showing SAD amount as (0). Despite a procedural error in not endorsing the inapplicability of Cenvat credit, the Tribunal ruled that this should not lead to denying the refund. As the SAD element was not transferred to buyers, the Tribunal concluded that the denial of the refund benefit on the basis of unjust enrichment was unwarranted. en-us Tue, 18 Jun 2019 00:00:00 +0530 Thu, 05 Nov 2020 12:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291292 The Tribunal overturned the Commissioner (Appeals) decision and allowed the appellant's appeal regarding the denial of a refund benefit under Notification No. 102/2007-Cus. The Tribunal found that the appellant had not passed on the Additional Duty of Customs (SAD) to buyers, as indicated by invoices showing SAD amount as (0). Despite a procedural error in not endorsing the inapplicability of Cenvat credit, the Tribunal ruled that this should not lead to denying the refund. As the SAD element was not transferred to buyers, the Tribunal concluded that the denial of the refund benefit on the basis of unjust enrichment was unwarranted. Case-Laws Customs Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291292