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TMI Blog2013 (8) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order wherein refund of SAD at the rate of 4% was denied to them on the premises that the appellants have used the goods imported by them in manufacturing of new product. Therefore, they are not entitled for refund of SAD at the rate of 4% paid by them. 2. Heard both sides. 3. The facts of the case are that the appellants imported teak wood logs. After importation, the same was cut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r pieces by sawing and no new product came into existence. Therefore, identity of the article did not undergo any fundamental change so as to conclude that what was imported by the respondent-importer was different from the item which ultimately was sold by them in the local market. Therefore, the Hon'ble High Court held that this tribunal has not committed any error in holding that refund of SAD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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