Refund Entitlement for Special Additional Duty on SEZ to DTA Transfers Upheld Under Notification 102/2007-Cus. Stay Granted.

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....Refund of SAD - the benefit of Notification No. 102/2007-Cus., dated 14-9-2007, cannot be denied to the appellant for refund of duty paid on the goods if they move from SEZ to DTA. - stay granted - AT....