Shriram Impex India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
Shriram Impex India Pvt. Ltd. filed an appeal challenging the rejection of its refund claim for Special Additional Duty (SAD) paid on imports, based on four Bills of Entry dated May 31, 2011. While the original authority sanctioned the refund, the Commissioner of Customs reversed this decision, citing issues with the Chartered Accountant’s certificate regarding unjust enrichment. The appellant argued that the certificate was consistent with the relevant invoices and documents, demonstrating that the SAD had not been passed on to customers. The CESTAT noted that the Commissioner (Appeals) had failed to grant a personal hearing despite a request, which was detrimental to the case. On merits, the Tribunal found that the appellant had substantiated its claim with proper documentation, including VAT payments and sales invoices. Additionally, it held that the conditions under Notification No. 102/2007 had been met, and a case of unjust enrichment did not arise. Therefore, the Tribunal quashed the rejection of the refund claim, setting aside the impugned order and allowing the appeal with consequential relief.
FULL TEXT OF THE CESTAT CHENNAI ORDER
This appeal is filed by the appellant M/s. Shri ram IPEX India Pvt. Ltd. against Order in Appeal No. Cactus No.1564/2014 dated 26.08.2014, passed by the Commissioner of Customs, Chennai.
