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2018 (6) TMI 944 - AT - CustomsSAD Refund - N/N. 102/2007-Cus dt. 14.09.2007 - rejection of refund on the ground that in the Balance Sheet for the year ending 31.03.2008 the importer have not made any provision for the refund of 4% additional duty of customs as receivable - Held that:- The main requirement is that the importer should not have charged SAD amount to their buyers which has not been disputed by the Appellate Authority. Further in Balance sheet for the year 2008 – 09, the said amount is appearing as “Refund received from Government” which is also not disputed - there is no reason to deny refund of 4% SAD to the Appellant as the requirement of the conditions for allowing refund stands complied with - refund allowed - appeal allowed - decided in favor of appellant.
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