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2012 (8) TMI 80 - CESTAT, MUMBAIRefund claims of SAD paid by them under Notification No. 102/2007-Cus. – Held that:- Commissioner (Appeals) considered the contentions of the respondents and sanctioned the refund claim but remanded the matter subject to verification of the documents in support of the claim for refund by the adjudicating authority i.e., CA. certificate, balance sheet and other relevant documents - matter remanded to the adjudicating authority to verify the documents in support of the claim of refund and pass appropriate order
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