https://www.taxtmi.com/caselaws?id=752524 The CESTAT Allahabad dismissed Revenue's appeal regarding refund of Special Additional Duty (SAD) under Notification No.102/2007. The appellant had fulfilled notification conditions and provided chartered accountant certificate establishing that SAD burden was not passed on, avoiding unjust enrichment principles. The adjudicating authority properly followed Board guidelines in sanctioning the refund. The Tribunal distinguished the SC decision in Commissioner of Central Excise, Madras v. Addison Company Ltd., noting it did not apply to SAD refunds under this specific notification where VAT payment and chartered accountant certification were sufficient conditions. en-us Fri, 10 May 2024 00:00:00 +0530 Fri, 10 May 2024 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752524 The CESTAT Allahabad dismissed Revenue's appeal regarding refund of Special Additional Duty (SAD) under Notification No.102/2007. The appellant had fulfilled notification conditions and provided chartered accountant certificate establishing that SAD burden was not passed on, avoiding unjust enrichment principles. The adjudicating authority properly followed Board guidelines in sanctioning the refund. The Tribunal distinguished the SC decision in Commissioner of Central Excise, Madras v. Addison Company Ltd., noting it did not apply to SAD refunds under this specific notification where VAT payment and chartered accountant certification were sufficient conditions. Case-Laws Customs Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752524