Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund of SAD - failure to make declaration on the Invoice for non availment of credit - all other conditions are met - assessee is not registered with central excise - refund allowed - AT
Refund of SAD - failure to make declaration on the Invoice for non availment of credit - all other conditions are met - assessee is not registered with central excise - refund allowed - AT
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