SAD refund allowed even though condition 2(b) of Notification No.102/2007-Cus. not complied

ABB Limited Vs Commissioner of Customs (CESTAT Chennai)

Brief facts of the case are that the appellant filed refund claim in terms of Notification No.102/2007-Cus. dated 14.09.2007 as amended. The refund claim was for refund of 4% of Special Additional Duty (SAD) paid by them at the time of import of the goods. The refund

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