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    <title>2015 (10) TMI 1528 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the Special Additional Duty (SAD) was not passed on to the buyer, Western Railway. The appellant&#039;s compliance with VAT payment and documentation supported their claim for a refund under Notification No. 102/07. The Tribunal directed the adjudicating authority to process the refund with interest promptly, granting the refund of SAD within 60 days.</description>
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