2015 (3) TMI 510

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....t : Shri M S Reddy, DC(AR) JUDGEMENT Per: Ashok Jindal: The appellants are in appeal against the impugned order rejecting the refund claim of 4% SAD paid by them. The appellant appeared personally and submits that appellant is a small trader and importing stainless steel industrial raw material on payment of proper customs duty and 4% SAD. They are selling these goods in the local market ....