2010 (12) TMI 74

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....said goods were cleared on commercial invoice showing Central sales tax has been paid thereon.  The appellant filed a claim of refund of SAD paid by them at the time of import taking the benefit of Notification no. 102/2007 Cus dated 14.9.2007.  The refund claims were denied by the lower authorities on two counts- (a) the appellants have failed to follow the condition 2(b) of the above said Notification and (b) the appellants have failed to discharge the burden of bar of unjust enrichment.  Hence, the appellants are in appeal before this Tribunal.   2.   Shri Anil Balani, Advocate, ld. counsel for the appellants appeared before me and submitted that it is admitted fact that there is no endorsement was made a....

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.... claim.  Moreover on the issue of unjust enrichment he relied on the Board circular no. 6/2008-Cus dated 28.4.2008 wherein it has been clarified that the balance sheet  is required to show the amount receivable from the department to satisfy the bar of unjust enrichment.  Hence, the lower authorities have rightly rejected the refund claim of the appellants.   4. Heard and considered the submissions.   5. On careful examination of the submissions made by the both sides I find that in this case the refund claim of SAD has been denied by the lower authorities on two grounds namely not complying the condition 2(b) of the Notification no. 102/07 dated 14.9.07 and the appellants have failed to pass the bar of unjust....