2019 (12) TMI 131

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....ER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals) vide which he has rejected the Revenue's appeal, Revenue has further filed the present appeal before the Tribunal. 2. On going through the impugned order, we find that the respondents imported goods vide various bills of entry on payment of Customs duty as also additional duty of Customs under Sub-section (5) of S....

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....countant certificate. As such it was contended before the Commissioner (Appeals) that inasmuch as the assessee has not been able to satisfy that the additional duty does not stand recovered by him from the customers, the refund claim would be hit by bar of unjust enrichment. 4. The Commissioner (Appeals) considered the said ground of appeal and observed that the assessee is entitled to the refund....

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....sioner of Customs vs. Apple India Pvt. Ltd. 2014 (301) E.L.T. 675 (Tri.-Bang.), Suvee Impex Pvt. Ltd. vs. Commissioner of Customs & Service Tax, 2016 (344) E.L.T. 241 (Tri.-Bang.) & Equinox Solution Ltd. vs. CC, Ahmedabad 2017 (357) E.L.T. 1041 (Tri.-Ahmd.), it was held in all these decisions that Chartered Accountant certificate declaring the sale value including additional duty of Customs is suf....

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....see in terms of the Notification itself. The same provides for refund of SAD in case of subsequent sale of imported goods on payment of VAT. As regards unjust enrichment Board itself has clarified the issue that Chartered Accountant certificate indicating non passing of duty to the customers is sufficient. Revenue is silent on the applicability of various Tribunal decisions to the facts of the pre....