Appellant Granted Refund After Reversing CENVAT Credit on Imported Goods Under Notification No. 102/2007-Cus for SAD.

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....Refund claim - SAD - N/N. 102/2007-Cus dated 14.9.2007 - appellant claims that even though initially they have availed the CENVAT credit of the duty paid on the said imported goods, but later the credit had been reversed before clearance/sale and also before filing the refund claims - refund allowed - AT....