TaxTMI 
TaxTMI 
2013 (11) TMI 1475
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....under six bills of entry during the period 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 ....
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....er, the appellate authority dismissed the appeal on the ground 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 q....
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....oms (Import), Mumbai - 2011 (272) E.L.T. 310 and Commissioner of Customs, Bangalore v. Kohler India Corporation Pvt. Ltd. - 2012-TIOL-182-CESTAT-BANG. In the present case also since the goods are cars, on which CENVAT is not available and the dealers through whom the goods are sold are also not dealers registered for CENVAT credit purposes, the question of the buyers availing any CENVAT credit would not arise at all. Therefore, non-endorsement of non-availability of SAD does not materially affect the refund claims. 5.2 As regards the non-submission of other documents including those relating to unjust enrichment, the appellant had produced before the lower appellate authority, their balance sheets indicating the amount involved in t....