https://www.taxtmi.com/caselaws?id=420077 The Tribunal ruled in favor of the appellant, allowing the refund claim of Special Additional Duty (SAD) paid at the time of importation. The appellant, an importer who met all conditions for the refund, demonstrated that they did not pass on the burden of SAD to the buyer, thereby negating the unjust enrichment aspect. The Tribunal overturned the decision, granting the appellant the refund amount and setting aside the previous order. en-us Tue, 15 Mar 2022 00:00:00 +0530 Wed, 29 Mar 2023 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420077 The Tribunal ruled in favor of the appellant, allowing the refund claim of Special Additional Duty (SAD) paid at the time of importation. The appellant, an importer who met all conditions for the refund, demonstrated that they did not pass on the burden of SAD to the buyer, thereby negating the unjust enrichment aspect. The Tribunal overturned the decision, granting the appellant the refund amount and setting aside the previous order. Case-Laws Customs Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420077