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2014 (3) TMI 560 - CESTAT MUMBAIDenial of refund claim - Refund claim of SAD - Notification No. 102/2007-Cus., dated 14-9-2007 - sale of used capital goods - Held that:- capital goods imported by the appellant are not sold ‘as such’ but sold after put into use. Therefore, as discussed above, the appellant is not entitled for refund of SAD @ 4% as they have failed to discharge their entitlement for the benefit of Notification No. 102/2007 - Decided against assessee.
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