2020 (3) TMI 1158

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....NICAL) Shri Anupam Kumar Tiwari, Authorised Representative, for the Appellant Absent on call, for the Respondent ORDER PER: ANIL G. SHAKKARWAR Heard on Rectification of Mistake Application. Learned Authorised Representative appearing for revenue has submitted that the issue involved was in relation to refund of SAD under Notification No.102/2007-Cus dated 14.09.2007. He has submitte....

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.....04.2008 and Circular No.18/2010-Cus dated 08.07.2010 both issued by CBEC. As per the Circular dated 28.04.2008, a certificate issued by the statutory auditor who certifies the annual accounts of the importer, that the burden of 4% SED has not been passed on by the importer to the buyer was sufficient for satisfying the principals of unjust-enrichment. Such requirement was fulfilled by the appella....