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2014 (7) TMI 183 - AT - CustomsDenial of refund claim of SAD - Non fulfilment of condition 2(b) of Notification No.102/07-Cus dt.14.7.2007 - Held that:- Invoices did not contain certificate stating no credit of additional duty of customs levied under sub-section (5) of section 3 of Customs Act, 1975 shall be admissible - There was no exception to this in the notification - if there is no such benefit available to the appellant, refund application should be rejected. - Following decision of State of Jharkhand and others vs. Ambay Cements and another [2004 (11) TMI 319 - SUPREME COURT OF INDIA] and Mihir Textile Ltd. Vs. CCE [1997 (4) TMI 75 - SUPREME COURT OF INDIA] - Decided against assessee.
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