2018 (2) TMI 1574

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....st. Commr (AR) - for Respondent ORDER Per: Anil Choudhary The issue involved in this appeal is the refund claim of Special Additional Duty (SAD) whether the same is rightly disallowed by the learned Commissioner (Appeals). 2. Brief facts are that the appellant is having their office at 38, Kapadia Chambers, Devji Ratansey Marg, Carnac Bunder, Mumbai 400 009, have imported the goods and....

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.... tax/VAT on the same. Further, the facts are that the appellant have accounted the amount of SAD in their Books of Accounts as additional customs duty and have charged the same to the expenses account. In other words, the SAD was charged to the profits. Learned Asst. Commissioner in the order-in-original dated 4^th November 2008 also takes notice that no amount was realized or received by the appe....

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....ed Commissioner (Appeals) who was pleased to upheld the rejection and observed that 'it is very clear that burden of duty have been passed on to the customers by the appellant since the same is debited to the expenses account as per the balance sheet. The appellant has failed to prove with evidence that the burden of duty has not been passed on. 6. Being aggrieved, the appellant is before this ....

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....cate issued by the Chartered Accountant and the Profit and Loss Account submitted by the respondent-assessee. The Hon'ble High Court dismissing the appeal of the Revenue held - in respect of unjust enrichment, the facts reveal that the price was a composite one fixed by the Ministry of Agriculture. The factual position is that the duty had been absorbed by the assessee which was submitted that the....