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2017 (2) TMI 522 - AT - CustomsRefund of SAD - procurement of goods from SEZ units - Notification No. 102/07-Cus dated 14-9-2007 - 100 % EOU - Held that: - In the case of Adinath Trade Link Vs. Commissioner of Customs, Kandla[2013 (8) TMI 430 - CESTAT AHMEDABAD] wherein it was held that The intention of the legislature by promulgating Notification No.102/2007-Cus. was to give refund of SAD paid by the importer on goods, on subsequent sale subject that conditions are fulfilled - the appellants had discharged the SAD leviable on the goods when procured from SEZ, and have subsequently sold the same, benefit of refund of the said SAD as per Notification No.102/2007-Cus cannot be denied to them only on the ground that movement of goods is from SEZ and it cannot be construed as import of goods - Appeal allowed - decided in favor of the assessee.
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