CESTAT Quashes Customs SAD Refund Rejection for Ignoring CA Certificate

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 pa...