2026 (7) TMI 1793

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....CE K. MANMADHA RAO For the Petitioner : Sri. Aravind V Chavan, Adv. For the Respondent : Sri. Vipin Upadhyay, Adv. ORAL JUDGMENT PER: HON'BLE MR. JUSTICE S.G.PANDIT: The present appeal filed by the Revenue under Section 130 of the Customs Act, 1962 is directed against the final order bearing No.FO/C/A/21268/2025-CU(DB) dated 22.07.2025 passed by the Customs, Excise and Service T....

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....irected the authorities to consider the respondent's request. The authorities passed Order in Original Nos.1329/2016 rejecting the refund claims of the respondent/assessee. Against which, the respondent/assessee filed appeal before the Commissioner of Customs (Appeals). The Commissioner of Customs (Appeals) by order dated 30.09.2021 in OIA.No.424/2021 held that the respondent/assessee is entitled ....

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....Accountant who certifies annual accounts of the importer certifying that the SAD has not been passed on by the importer to the buyer would fulfill the requirement and discharge the statutory presumption of unjust enrichment. Relevant paragraph 14 reads as follows: "14. Section 28D of the Act imposes a rebuttable presumption against the assessee. However, there is no specific prescription ....