https://www.taxtmi.com/caselaws?id=782784 CESTAT allowed the appeal, setting aside the order of the Commissioner (Appeals) which had rejected refund of Special Additional Duty (SAD). The Tribunal held that the Adjudicating Authority had correctly scrutinized the documents, including the chartered accountant's certificate, and found the importer eligible for refund, thereby discharging the burden under the doctrine of unjust enrichment. Revenue's contention that only a limited number of Bills of Entry and related documents were produced, and that originals/TR-6 challans were not furnished, was rejected as unsupported by any evidence. The refund sanction was thus upheld. en-us Tue, 11 Mar 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782784 CESTAT allowed the appeal, setting aside the order of the Commissioner (Appeals) which had rejected refund of Special Additional Duty (SAD). The Tribunal held that the Adjudicating Authority had correctly scrutinized the documents, including the chartered accountant's certificate, and found the importer eligible for refund, thereby discharging the burden under the doctrine of unjust enrichment. Revenue's contention that only a limited number of Bills of Entry and related documents were produced, and that originals/TR-6 challans were not furnished, was rejected as unsupported by any evidence. The refund sanction was thus upheld. Case-Laws Customs Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782784