2012 (3) TMI 398

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....aran, Member (T) Shri T. Vishwanathan, Advocate, for the Appellant. Shri Y.K. Agarwal, Additional Commissioner (AR), for the Respondent. ORDER The appellant has filed this appeal against the impugned order wherein the refund claim has been rejected by the Commissioner (Appeals). 2. Brief facts of the case are that the appellant has filed a refund application for refund of the a....

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....submitted that as per General Exemption No. 103 goods are exempted if there is a debit made in their Duty Entitlement Pass Book Scrip same amounts to payment of duty which has been clarified by the Board Circular No. 6/2008-Cus. dated 28-4-2008 wherein the Board has clarified that in case of 4% CVD having been paid through DEPB scrip where refund could be paid by cash, it is clarified that instead....

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....the importer has paid SAD at the time of import, refund of the same can be available to the assessee if he is able to prove that they have discharged the liability of Service Tax/VAT and burden of SAD has not been passed on to the buyers. In this case, the Adjudicating Authority has rejected the refund claim holding that the appellant has failed to pass the bar of unjust enrichment but the Commiss....