Refund Claim on Special Additional Duty: CA Certificate's Scope Questioned, Revenue's Appeal Rejected Due to Insufficient Analysis.

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....Refund claim of SAD - Principles of Unjust Enrichment - Scope of CA certificate - Refund already sanctioned by the lower authorities - Merely stating that ‘the review order was issued on grounds that the certificate is not emphatic to the effect that unjust enrichment is not applicable and the incidence of duty was not passed on to the ultimate customer’, will not suffice, a more focused approach is required. - Revenue appeal rejected - AT....