2015 (1) TMI 114

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.... (AR), for the Respondent. ORDER The appellants are in appeal against the impugned order for rejecting their claim for refund of 4% SAD paid at the time of importation of the goods. 2. The facts of the case are that the appellant had imported one consignment of glass beads and paid SAD applicable on the said goods. As the appellant being a trader, sold the goods on which Vat was duly paid.....