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2018 (3) TMI 651 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus dated 17.9.2007 - Held that: - Tribunal in number of cases has held that such certificate is sufficient enough inasmuch as the entire purpose to stamp is to prevent mis-use of SAD credit - matter remanded to the original adjudicating authority for examining the factual position - appeal allowed by way of remand.
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