Teak Wood Logs Retain Identity Post-Cutting, Eligible for SAD Refund Under Notification No. 102/2007.

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....Refund of SAD – Benefit of Notification No. 102/2007 - teak wood logs were cut into small pieces and sold in the market – identity of the article did not undergo any fundamental change so as to conclude that what was imported by the assessee was different from the item which ultimately was sold by them in the local market - Refund allowed - AT....