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    <description>Refunds of Special Additional Duty (SAD) on imported goods are governed by the procedures and conditions set out in Notification No. 102/2007-Cus as amended. Both where imported inputs are used to manufacture final products and where imported finished goods are resold without value addition, entitlement and the procedural steps for claiming SAD refund depend on the notification&#039;s eligibility criteria, exclusions, documentation and application process.</description>
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