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2018 (6) TMI 1442 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus, dated 14.09.2007 - Co-relation between the imported goods and the goods could not be established - appellant claimed this to be mere procedural requirement and argued that refund cannot be denied on this ground - Held that:- Refund of SAD paid on the imported goods is indeed a substantive benefit but to claim this, one must show that the imported goods are indeed sold which is the primary condition subject to which SAD refund can be sanctioned. Co-relation between the imported goods and the goods which are sold cannot be said to be a mere procedural requirement under the notification. Where there is no match, the claim is not admissible as per law settled by Hon’ble High Court of Gujarat in the case of Proflex Systems [2017 (3) TMI 216 - GUJARAT HIGH COURT]. Refund not allowed - appeal dismissed - decided against appellant.
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