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2013 (8) TMI 430 - AT - CustomsRefund of duty - whether the assessee were eligible for refund of additional duty of customs leviable u/s 3(5) of the Customs Tariff Act paid at the time of clearance of goods from SEZ to DTA – Held that:- The adjudicating authority was correct in coming to the conclusion that the appellants were eligible for refund of the amount of SAD paid by them – court relied upon the judgement of Industrial Suppliers Pvt. Ltd. vs. Union of India(1980 (8) TMI 197 - SUPREME COURT). whether an assessee was eligible for refund of such duty paid by them on goods under Notification No.102/2007 – Held that:- The intention of the legislature by promulgating Notification No.102/2007-Cus. was to give refund of SAD paid by the importer on goods, on subsequent sale subject that conditions are fulfilled - the appellants had discharged the SAD leviable on the goods when procured from SEZ, and have subsequently sold the same, benefit of refund of the said SAD as per Notification No.102/2007-Cus cannot be denied to them only on the ground that movement of goods is from SEZ and it cannot be construed as import of goods – order set aside – deicided in favour of assessee.
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