2025 (12) TMI 324

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....l filed by the department. 2. The facts of the case are that the M/shopper's Stop Ltd. (the appellant herein) has filed a refund claim of SAD in respect of 92 Bills of Entry. The Adjudicating Authority after scrutinizing all the documents sanctioned the refund claim filed by the Appellant. Aggrieved against the sanctioning of the refund, the Revenue has filed appeal before the Commissioner (Appeals) on the ground that the appellant has produced only 10 Bills of Entry and related documents before the Adjudicating Authority. Since no Original Bills of Entry, TR 6 Challans, and relevant documents in respect of the remaining Bills of Entry were submitted before the Sanctioning Authority, the department filed appeal before the Commissioner (A....

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....as filed refund of SAD in respect of 92 Bills of Entry. The Ld. Adjudicating Authority has sanctioned the refund in terms of No.102/2007 dated 14.09.2007 as amended by Notification No.93/08 dated 01.08.2008 read with Board's Circulars No.6/2008 Customs dated 28.04.2008 and 16/2008 Customs dated 13.10.2008 and 18/2010--Customs dated 08.07.2010. As per the procedure prescribed above, the appellant is required to produce a Chartered Accountant Certificate evidencing payment of SAD and to certify that issue of unjust enrichment is not there in these refund claims. Accordingly, I find that the appellant has submitted a Chartered Accountant certificate from M/s. Dixit Dattatray & Associates, the contents of which are available in the Order--in-- ....

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....nts/Balance Sheet/Trial Balance for the period 2009--2010 & 2010--2011 as Receivables/Recoverable in cash / under the sub--heading "Loans & Advances/ under the head Current Assets/". ii) The 4% Additional Duty claimed as refund has not been charged to 'Expenses in the Profit and Loss Account of the company and therefore the same is not forming part of cost of the goods and hence the burden of 4% AD is not being passed on to the buyer or any other person. 7. I find that Ld. Adjudicating Authority has gone through the documents submitted by the Appellant and the Chartered Accountant's certificate and satisfied himself that the appellant was eligible for refund. I find that the claim of the Revenue that the appellant has produc....