2018 (3) TMI 651

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....Wadhwa The issue in the present appeal relates to the refund of SAD in terms of notification No. 102/2007-Cus dated 17.9.2007. Same requires that in the subsequent sale of the imported goods, on payment of VAT there should be a stamp on the invoice indicating that customers would not be entitled to the cenvat credit of SAD paid. The notification further requires sale of the goods on VAT/sales tax....