2022 (3) TMI 1115

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.... MEMBER (JUDICIAL) Sh. Awadesh Kumar Pandey, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER Heard the parties. 2. The issue in this appeal is whether the refund claim of Special Additional Duty (SAD) by the appellant - importer, whether the same is hit by unjust enrichment. 3. The appellant imported goods for resale. Being entitled....

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.... refund claim was examined and adjudicated and the Assistant Commissioner recorded the following finding:- "10. To sum up, the importer had paid all the import duties including the 4% Additional Duty at the time of importation of the subject goods and at the time of sale thereof in the local market he has specifically indicated that no cenvat credit would be admissible against the said sa....

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....25.08.2016 and 6490008 dated 25.08.2016 to M/s Marina Enterprises, 49, Kothari Market, Ratlam (M.P) towards payment of 4% Additional Duty of Customs." 5. Subsequently Revenue issued show cause notice dated 10.09.2018 alleging that one of the documents relied upon by the appellant in support of their claim of SAD, was a certificate issued by the Chartered Accountant - M/s Chirag Jain & Associate....

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....n this matter had travelled to this Tribunal and the Tribunal had remanded the matter for a decision on merit. The appellant contested the matter before the Commissioner (Appeals) on the ground that, C.A. certificate it is not an essential requirement for sanction of the SAD refund, in terms of the said notification as amended. It was further urged that admittedly the appellant have sold the goods....