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2022 (10) TMI 13 - CESTAT AHMEDABADRefund of SAD - denial of refund of SAD in respect of sizes of aluminum foil which were not appearing in the import bills of entry on which SAD was paid - HELD THAT:- The appellant has not been able to satisfy why the size of aluminum foil mentioned in domestic sale in respect of which refund of SAD has been claimed did not figure in their import details. In absence of any evidence to that effect, the appellant has failed to establish that goods on which SAD refund has been claimed are the same goods on which SAD was paid. There is no merit in the appeal. The same is dismissed.
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