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2016 (2) TMI 323 - AT - CustomsRefund of SAD - Notification No. 102/07-Customs dated 14.09.2007 - failure to make endorsement that “credit of duty is not admissible” - Held that:- The ratio of the LB decision in the case of Chowglue & Co. Pvt. Ltd. Vs. CC, Mumbai [2014 (8) TMI 214 - CESTAT MUMBAI (LB)] squarely applies to the present case as in the present case, the appellant has imported finished goods for the purpose of trading. The Revenue’s contention is that the appellant is the manufacturer and they are not proved that they have used these tyres is not justified. - Refund allowed - Decided in favor of assessee.
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