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2017 (9) TMI 906 - AT - CustomsRefund of SAD - N/N. 102/2007-CUS dated 14/09/2007 - rejection on the ground that the DEPB strips/reward scheme strips cannot be reused for refund of 4% of SAD - Held that: - The appellant should have been provided sufficient opportunity to produce all the relevant documents. Similarly non submission of self declaration in Annexure-I can also be rectified by giving the appellant an opportunity and cannot be made ground for rejection - appeal dismissed - decided against Revenue.
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