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    <description>Whether a taxpayer who took CENVAT credit on CVD and SAD on imported inputs can reverse only the SAD portion of that credit in its books and thereafter claim the reversed SAD amount as part of a duty drawback claim under the Brand Rate of fixation together with Basic Customs Duty.</description>
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      <description>Whether a taxpayer who took CENVAT credit on CVD and SAD on imported inputs can reverse only the SAD portion of that credit in its books and thereafter claim the reversed SAD amount as part of a duty drawback claim under the Brand Rate of fixation together with Basic Customs Duty.</description>
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