https://www.taxtmi.com/caselaws?id=753448 Refund of Special Additional Duty was upheld because the claimant produced sale invoices, VAT challans, a CA certificate, a self-declaration and other records showing the imported goods were sold and the duty burden was not passed on. The prescribed conditions of Notification No. 102/2007-Cus were found satisfied, and the bar of unjust enrichment did not apply. Concurrent factual findings by the Original Authority and Commissioner (Appeals) were not shown to be perverse or legally infirm, so the refund was correctly allowed and the revenue's challenge failed. en-us Fri, 08 Dec 2023 00:00:00 +0530 Sat, 01 Jun 2024 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753448 Refund of Special Additional Duty was upheld because the claimant produced sale invoices, VAT challans, a CA certificate, a self-declaration and other records showing the imported goods were sold and the duty burden was not passed on. The prescribed conditions of Notification No. 102/2007-Cus were found satisfied, and the bar of unjust enrichment did not apply. Concurrent factual findings by the Original Authority and Commissioner (Appeals) were not shown to be perverse or legally infirm, so the refund was correctly allowed and the revenue's challenge failed. Case-Laws Customs Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753448