4% SAD refund via re-credit post-June 30, 2013, upheld; exemption rights can't be revoked by circulars.

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....Refund of SAD - whether sanctioning of 4% of SAD refunds by way of re-credit in the respective licenses after 30-6-2013 was proper or not - a right given under an exemption notification cannot be taken away by the issue of Departmental Circulars - AT....