https://www.taxtmi.com/caselaws?id=363042 SAD refund under Notification No. 102/2007-Cus was denied because the imported rice bran was not sold as such after import. Instead, it was processed into rice bran oil and de-oiled bran, which were separately sold as distinct commercial goods with different identities and prices. The sale invoices referred to de-oiled bran, confirming that the goods sold were not the same as the goods imported. As the notification is an exemption provision and must be strictly construed, the condition requiring subsequent sale of the imported goods was not met, so the refund claim was inadmissible. en-us Tue, 03 Jul 2018 00:00:00 +0530 Sat, 22 Jun 2019 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363042 SAD refund under Notification No. 102/2007-Cus was denied because the imported rice bran was not sold as such after import. Instead, it was processed into rice bran oil and de-oiled bran, which were separately sold as distinct commercial goods with different identities and prices. The sale invoices referred to de-oiled bran, confirming that the goods sold were not the same as the goods imported. As the notification is an exemption provision and must be strictly construed, the condition requiring subsequent sale of the imported goods was not met, so the refund claim was inadmissible. Case-Laws Customs Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363042