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2023 (4) TMI 511 - CESTAT NEW DELHIRefund of SAD - it is alleged that appellant have not passed of the burden of 4% SAD to their customers - fulfilment of all the conditions for grant of refund under Notification No. 102/2007-Cus or not - HELD THAT:- The part of the refund claim of Rs. 1,45,754.45 have been rejected on surmises relying on the communication dated 22.03.2016 of the DRI, Jaipur. This document is not made RUD in the show cause notice. Thus, the said communication has got no evidentiary value. Further the appellant have led sufficient evidence that they have sold the machines imported under the eight bills of entry, in respect of which, the present refund claim was filed, totalling Rs. 14,35,763.80 - further it is found that none of the evidence led by the appellant before the court below, have been found to be incorrect. The rejection of the part refund claim of Rs. 1,45,754.45 is set aside - the Adjudicating Authority are directed to grant the refund of this amount within a period of 45 days alongwith interest as per rules - appeal allowed.
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