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2013 (11) TMI 703 - CESTAT CHENNAIStay application - Refund claim - Import of diagnostic equipments - Refund of SAD in terms of Notification No. 102/2007-Cus., dated 14-9-2007 - Unjust enrichment - Held that:- Commissioner (Appeals), by passing the impugned order, was implementing the purport of Notification No. 102/2007-Cus., as clarified in the circular of the Board. In this view of the matter, there can be no stay of operation of his order - Prima facie case not in favour of Revenue - Stay on refund denied.
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