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2017 (10) TMI 1202 - CESTAT AHMEDABADRefund of SAD - N/N. 102/2007-CUS dtd 14.9.2007 - imported goods sold in Coil or sheet form - denial on the ground that appellant had sold the goods which are different from the goods imported - cash refund - Held that: - we could not find detailed bifurcation of the sales against ‘works contract’ and as such sale of coils or sheets, submitted earlier before lower authorities along with evidence, in support of their claim, now advanced before this forum. Therefore, to ascertain the clearance of imported coils or sheets as such against invoices, the matter needs to be remanded to the Adjudicating Authority. It is made clear that the appellant would not be entitled to refund of the 4% SAD paid, when such supplies were against works contract for installation of the roofing material made out of imported goods in the premises of the customers/buyers. In the event the amount of SAD was paid by using DEPB scrip at the time of its import, refund could be allowed in cash. Appeal allowed by way of remand.
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