https://www.taxtmi.com/caselaws?id=428455 The appeal was dismissed as the appellant, M/s. Sagar Rubber Products Pvt Ltd, failed to establish a clear correlation between the sizes of aluminum foil imported and sold domestically, as required for the refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus. The Adjudicating Authority found discrepancies in sizes and emphasized the necessity of proving a direct link between the imported and sold goods for refund eligibility. The Tribunal upheld the dismissal, highlighting the importance of providing evidence to support the connection between imported and sold goods for refund claims under the customs notification. en-us Thu, 29 Sep 2022 00:00:00 +0530 Sat, 01 Oct 2022 09:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428455 The appeal was dismissed as the appellant, M/s. Sagar Rubber Products Pvt Ltd, failed to establish a clear correlation between the sizes of aluminum foil imported and sold domestically, as required for the refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus. The Adjudicating Authority found discrepancies in sizes and emphasized the necessity of proving a direct link between the imported and sold goods for refund eligibility. The Tribunal upheld the dismissal, highlighting the importance of providing evidence to support the connection between imported and sold goods for refund claims under the customs notification. Case-Laws Customs Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428455