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2014 (5) TMI 204 - CESTAT MUMBAIRefund claim of SAD - Condition of Notification - Whether to avail the benefit of Notification no. 102/07, the condition 2(b) of the Notification is mandatory for compliance being a trader who cleared the goods on the strength of commercial invoices - Held that:- As there are two contrary decisions of this Tribunal i.e. Equinox Solution Ltd. Versus Commissioner of Customs (Import), Mumbai [2010 (12) TMI 74 - CESTAT, MUMBAI] & Astra Zeneca Pharma India Ltd. vs. CCE, New Delhi [2013 (11) TMI 1474 - CESTAT NEW DELHI] - It would be appropriate to refer the matter to the Larger Bench of this Tribunal to resolve the issue - Registry is directed to place the matter before the Hon'ble President to constitute a Larger Bench to resolve the issue.
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