2025-VIL-376-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Refund of Special Additional Duty (SAD), Documentation, Unjust Enrichment - Adjudicating Authority sanctioned the refund claim after scrutinizing the documents submitted by the appellant, including a Chartered Accountant certificate evidencing payment of SAD and certifying that the issue of unjust enrichment was not there - Revenue filed an appeal before the Commissioner (Appeals) on the ground that the appellant had produced only 10 Bills of Entry and related documents before the Adjudicating Authority, and no original Bills of Entry, TR 6 Challans, and relevant documents were submitted for the remaining Bills of Entry - Whether the Ld. Commissioner (Appeals) was justified in setting aside the Order-in-Original sanctioning the refund claims - HELD - The claim of the Revenue that the appellant had produced only 10 Bills of Entry and related documents before the Adjudicating Authority was not supported by any evidence. Similarly, the claim that no original Bills of Entry, TR 6 Challans, and relevant documents were submitted by the appellant before the Sanctioning Authority was also not supported by any evidence - The Ld. Adjudicating Authority had gone through the documents submitted by the appellant, including the Chartered Accountant's certificate, and was satisfied that the appellant was eligible for the refund - There was no ground raised by the Revenue against the findings given by the Ld. Adjudicating Authority while sanctioning the refunds. The Adjudicating Authority had rightly sanctioned the refund claims and there was no merit in the rejection of the refund claims by Commissioner (Appeals) - the impugned order is set aside and the appeal is allowed
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