https://www.taxtmi.com/caselaws?id=759807 Refund of Special Additional Duty requires compliance with the prescribed import, sale and VAT documentation, including invoices endorsed that credit of the additional duty has not been and will not be availed. A Chartered Accountant's certificate, ledger accounts and invoices may establish that the duty incidence was not passed on where no contrary material exists, defeating an unjust-enrichment objection. Denial of a requested personal hearing is a serious procedural defect that can invalidate rejection of a refund claim. On the stated facts, the refund conditions were met and rejection of the claim was unsustainable. en-us Tue, 08 Oct 2024 00:00:00 +0530 Wed, 09 Oct 2024 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759807 Refund of Special Additional Duty requires compliance with the prescribed import, sale and VAT documentation, including invoices endorsed that credit of the additional duty has not been and will not be availed. A Chartered Accountant's certificate, ledger accounts and invoices may establish that the duty incidence was not passed on where no contrary material exists, defeating an unjust-enrichment objection. Denial of a requested personal hearing is a serious procedural defect that can invalidate rejection of a refund claim. On the stated facts, the refund conditions were met and rejection of the claim was unsustainable. Case-Laws Customs Tue, 08 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759807