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    <title>Refund Granted for Additional Customs Duty on Imported E-bikes in CKD Condition if VAT Paid on Sale.</title>
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    <description>Refund of SAD - Import of E-bikes in CKD condition - respondents are entitled to refund of ACD paid by them at the time of import of the goods when subsequently they were sold as E-bikes and upon discharge of VAT - AT</description>
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