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2013 (11) TMI 1016 - CESTAT NEW DELHIRefund of SAD - period of limitation of one year in case of provisional assessment of BE - Import of LDPE granules under different Bills of Entries - Refund claim for Special Additional Duty of customs - Held that:- Refund of SAD is to be made in accordance with provisions in Notification No. 102/2007-Cus. The provision under Section 27 of the Customs Act cannot be read into the provision made in Notification No 102/2007-Cus - Claim rejected as time barred - Decided against assessee.
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