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    <title>Refund Denied: Appellants Ineligible for Special Additional Duty Exemption Without Challenging Initial Assessment Order.</title>
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    <description>Benefit of exemption of SAD - refund claims - the appellants have not challenged the order of assessment, as such, we have to hold that appellants are not eligible for the refund. The order of rejection of refund by the refund sanctioning authority is upheld. - AT</description>
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      <description>Benefit of exemption of SAD - refund claims - the appellants have not challenged the order of assessment, as such, we have to hold that appellants are not eligible for the refund. The order of rejection of refund by the refund sanctioning authority is upheld. - AT</description>
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