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    <title>2023 (3) TMI 752 - CESTAT CHENNAI</title>
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    <description>The appellant, M/s. National Institute of Ocean Technology, was not eligible for a refund of Special Additional Duty (SAD) paid due to the failure to challenge the assessment order, despite the Tribunal acknowledging the broad exemption scope of customs Notification No. 51/1996. The appeal was dismissed, upholding the rejection of the refund claims.</description>
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      <description>The appellant, M/s. National Institute of Ocean Technology, was not eligible for a refund of Special Additional Duty (SAD) paid due to the failure to challenge the assessment order, despite the Tribunal acknowledging the broad exemption scope of customs Notification No. 51/1996. The appeal was dismissed, upholding the rejection of the refund claims.</description>
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