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Refund claim of Special Additional Duty allowed. Test of unjust enrichment Passed. Original and appellate authorities' findings upheld.
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....CESTAT ALLAHABAD held that refund claim of Special Additional Duty (SAD) was justified as unjust enrichment was not established. The importer provided invoices, VAT Challan, and CA Certificate to support the claim. Original and Appellate Authorities both found no fault in the claim. The principle of not challenging factual findings unless proven perverse was emphasized. Citing a Supreme Court case, the appeal by the revenue was dismissed.....