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2010 (9) TMI 950 - CESTAT AHMEDABADRefund of the Special Countervailing Duty (SCVD) - classification of imported goods in dispute - N/N. 102/2007-Cus dated 14.09.07 - the imported goods were round logs whereas the goods sold were in the form of sawn timber and therefore, the identity of the goods sold and the ones imported were different and no co-relation between the imported goods and goods sold could be established - denial of refund for non-fulfillment of the requirement of subsequent sale specified in the N/N. 102/2007-Cus dated 14.09.07 - Held that: - There is no dispute that round logs falling under RITC 44039929 were imported and the refund claim has been filed under N/N. 102/2007-Cus dated 14.09.07 which provides for refund of the SCVD paid by the appellants subject to the conditions enumerated therein - the department has not proved or shown any evidence that goods have undergone manufacture and therefore SAD benefit is not available. No evidence has been put forth show that sawn timber is classifiable under CETH 4407 - sawn timber and timber laws are treated as one category of goods. Revenue has not been able to make out a case that the process undertaken by the appellants has resulted in different product thereby rendering them ineligible for refund of the special CVD paid by them - appeal allowed - decided in favor of appellant.
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