https://www.taxtmi.com/caselaws?id=752951 CESTAT Allahabad dismissed revenue appeals regarding SAD refund claims. The appellants filed refund claims under Notification No.102/2007 after selling goods with VAT charges. The tribunal held that refund conditions were properly fulfilled, including chartered accountant certification that SAD burden wasn't passed to buyers, satisfying unjust enrichment principles. The adjudicating authority correctly followed board guidelines in sanctioning refunds. The tribunal distinguished the SC decision in Commissioner v. Addison Company Ltd., noting it didn't apply to cases under Notification No.102/2007 where VAT payment is the sole refund condition. en-us Fri, 03 May 2024 00:00:00 +0530 Sat, 04 Jan 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752951 CESTAT Allahabad dismissed revenue appeals regarding SAD refund claims. The appellants filed refund claims under Notification No.102/2007 after selling goods with VAT charges. The tribunal held that refund conditions were properly fulfilled, including chartered accountant certification that SAD burden wasn't passed to buyers, satisfying unjust enrichment principles. The adjudicating authority correctly followed board guidelines in sanctioning refunds. The tribunal distinguished the SC decision in Commissioner v. Addison Company Ltd., noting it didn't apply to cases under Notification No.102/2007 where VAT payment is the sole refund condition. Case-Laws Customs Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752951