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2019 (2) TMI 99 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. dt. 14.09.2007 - rejection on the ground that the condition in clause 2 (d) of the notification that the claimant has to establish that VAT / CST has been paid in the domestic sale is not fulfilled - Held that:- The issue has been considered by the Tribunal in the case of Gazal Overseas Vs CC New Delhi [2015 (12) TMI 427 - CESTAT NEW DELHI] - This very Bench in the case of Kubota Agricultural Machinery India Pvt. Ltd. & Other [2017 (6) TMI 565 - CESTAT CHENNAI] has held the issue in favor of the assessee - rejection of refund not sustainable - appeal allowed - decided in favor of appellant.
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