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    <title>Appellant Wins Right to 4% Special Additional Duty Refund on Identical Goods Sales in Multiple Appeals.</title>
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    <description>Refund of SAD - When in one group of appeals arising out of the identical facts, the appellant has been permitted to claim the benefit of refund of 4% SAD on goods sold “as such”, the appellant cannot be denied the similar benefit in the other group of appeals.</description>
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