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Importer Not Penalized for Missing Exemption Claim: Refund Cannot Be Denied Under Notification No. 102/2007-Cus.

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....Refund of SAD - Whether an importer can be penalized for not having claimed exemption under Ntf No. 29/2010-Cus by refusing to grant refund under Ntf No. 102/2007-Cus -Held No - AT....

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