2022 (3) TMI 605

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....DER The appellant is aggrieved by the rejection of refund claim submitted for refund of SAD in terms of Notification No.102/2007-Cus. dated 14.09.2007 as amended by Notification No.93/2008 dated 01.08.2008 read with Board's Circular No.6/2008-Cus. dated 28.04.2008 and 16/2008-Cus. dated 13.10.2008. 2. On behalf of the appellant Ld. Counsel Shri S. Murugappan appeared and argued the matter. He su....

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....rule out unjust enrichment. He adverted to page 21 of the appeal paper book and argued that vide letter dated 14.05.2010 the appellant has submitted the Chartered Accountant certificate as well as all other documents. This letter bears the endorsement of the department evidencing that the letter along with the documents have been received by the department on 18.05.2010. In spite of this, the adju....

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.... rejected on the ground that the appellant has not produced the Chartered Accountant certificate to establish that the burden of 4% Additional Duty has not been passed on to another. In page 21 of the appeal paper book, the appellant has produced a letter dated 14.05.2010 in which it is stated that in continuation of their refund claim submitted they are producing further documents. On perusal of ....