https://www.taxtmi.com/caselaws?id=754661 CESTAT Bangalore allowed appellant's appeal for refund of 4% Special Additional Duty (SAD) paid on imported goods. The refund was initially rejected due to alleged deficiency in CA certificate regarding unjust enrichment. However, CESTAT held that appellant had paid both SAD and VAT, complied with notification conditions, and statutory auditor confirmed SAD amount was not passed to buyers. Following precedent in Koradia Exports case, CESTAT ruled that CA certificate was sufficient absent fraud allegations, and refund should not be denied for technical violations. The rejection order was set aside. en-us Tue, 25 Jun 2024 00:00:00 +0530 Fri, 28 Jun 2024 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754661 CESTAT Bangalore allowed appellant's appeal for refund of 4% Special Additional Duty (SAD) paid on imported goods. The refund was initially rejected due to alleged deficiency in CA certificate regarding unjust enrichment. However, CESTAT held that appellant had paid both SAD and VAT, complied with notification conditions, and statutory auditor confirmed SAD amount was not passed to buyers. Following precedent in Koradia Exports case, CESTAT ruled that CA certificate was sufficient absent fraud allegations, and refund should not be denied for technical violations. The rejection order was set aside. Case-Laws Customs Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754661