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    <title>2010 (9) TMI 950 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellants, allowing their appeals regarding the eligibility for a refund of the Special Countervailing Duty (SCVD) under Notification No. 102/2007-Cus. The Tribunal held that the conversion of round logs into sawn timber did not result in a different product, thus making the appellants eligible for the SCVD refund. The decision emphasized the importance of judicial precedents in interpreting exemption notifications.</description>
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