2006 (1) TMI 424

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....S. Raghu, Advocate, for the Respondent. [Order per : S.L. Peeran. Member (J)]. -  The Revenue is aggrieved with Order-in-Appeal No. 6 to 8/03-Cus., dated 16-1-2003. The Revenue proceeded to recover Special Additional Duty (SAD) in respect of goods re-imported by the appellants. The appellants had availed the export benefit which they reversed at the time of clearances of the re-imported....