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2017 (5) TMI 1069 - AT - CustomsRefund of SAD - denial on the ground that there is no co-relation of the goods imported and the goods sold in the case in hand - whether the importer/respondent is eligible for the refund of SAD paid by them at the time of importation of the goods TTR in jumbo rolls and sale of the same after slitting and cutting in the local market on payment of applicable VAT or otherwise? - Held that: - the records produced establish that importer/respondent has produced the domestic sales invoices of the details of the relating to bills of entry under which the goods have been imported and SAD have been paid - appeal rejected - decided against appellant.
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