Refund of Special Additional Duty Cannot Be Denied Despite Pre-Out-of-Charge Sale; Compliance with Notification No. 102/2007-CUS Confirmed.

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....Refund of SAD - out of charge was given after date of sale - the conditions of the Notification No. 102/2007-CUS, are complied with by the appellant - Merely because goods were sold before Out-of-Charge was given, refund cannot be denied - AT....