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2009 (11) TMI 788 - AT - CustomsExtract: .......ntry, the exemption notification was not in force. We find that the exemption notification itself provides for refund of SAD paid by an importer contingent upon post-importation sale of the goods. It prima facie appears from this scheme that the refund is admissible to the respondent. These applications are therefore, dismissed. (Dictated in Court)
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