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2019 (5) TMI 829 - HC - CustomsRefund of SAD - N/N. 102/2007 dated 14.09.2007 - compliance with Condition No.2 (e) (iii) of Notification - correlation of 'goods imported' versus 'goods sold in India' - HELD THAT:- A Notification which grants refund was an exemption notification, should be construed strictly and the conditions contained should be scrupulously adhered to. There are three documents which the importer has to produce for being entitled for refund of SAD, they being, (i) document evidencing payment of the said additional duty; (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. The adjudicating authority appears to have done a thorough scrutiny of the documents and granted refund in full - The findings of the first appellate authority and the Tribunal are not sustainable, considering the facts and circumstances of the case, as the adjudicating authority himself was satisfied that amount of claim for refund in full was sustainable. Appeal allowed - decided in favor of appellant.
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