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Refund Denied: SAD Claim Under Notification 102/2007-Cus. Rejected as Capital Goods Sold After Use, Not 'As Such'.

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....Denial of refund claim - Refund of SAD - Notification No. 102/2007-Cus. - capital goods imported by the appellant are not sold ‘as such’ but sold after put into use - no refund - AT....

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