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Notification No. 29/2010-Cus. Not Retrospective: No Retroactive Effect on SAD Refunds under Notification No. 102/2007.

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....Violation of Notification No. 102/2007 - Refund of SAD - Whether subsequent Notification No. 29/2010-Cus., dated 27-2-2010 should be read as clarificatory and retrospective - Held no - AT....

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