2016 (8) TMI 527

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....sue involved in the present appeal is refund of SAD, in terms of notification number 102/07-CUS dated 14.09.2007. The said notification allows refund of additional duty of customs subject to certain conditions numerated therein. One of the condition is that while selling the goods in the domestic market, the appellant discharges its sales tax / VAT liability. 2.  The appellants were issued....

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....all be admissible." He accordingly rejected the appeal. 3.  The appellant's contention is that the Commissioner (A) had gone beyond the show cause notice in as much as the only allegation in the notice was contravention of the condition 5 (d) of the notification i.e. as regards non-payment of VAT. He submits that the issue is no more res integra and there are precedent decisions of the Tri....