TaxTMI 
TaxTMI 
2013 (11) TMI 1475
X X X X Extracts X X X X
X X X X Extracts X X X X
....September, 2007 to January, 2008 and had cleared the same on payment of duty including the Special Additional Duty. These were subsequently sold by them and they filed a refund claim towards the refund of SAD in terms of Notification No. 102/2007 for an amount of Rs. 1,62,02,862/-. The refund claims were examined and a deficiency memo dated 31-10-2008 was issued calling for the following documents : (a) Certificate from C.A. who certifies Annual Financial Account under Companies Act co-relating with payment of ST/VAT on the imported goods with invoices of sale with original tax/duty payment document as proof of payment of ST/VAT. (b) Invoice (c) Packing list (d)&nbs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....that the appellant had not submitted the required documents, there is no endorsement in the invoices issued regarding non-availability of CENVAT credit of the SAD by the buyers and also no evidence has been produced for crossing the bar of unjust enrichment. Hence the appellant is before us. 3. The learned counsel for the appellant submits that they had submitted before the appellate authority all the documents mentioned in the deficiency memo. However, the appellate authority did not consider any of these documents and has dismissed the appeal. He also admitted that in the sales invoice issued to the customers, they had not indicated the SAD amount and, therefore, the question of the buyers taking any CENVAT credit would not arise at....