2017 (12) TMI 1606

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....us, ADC (AR), Shri R. Subramaniyan, AC (AR) For the Respondent ORDER Per Bench Issue in dispute in these appeals concerns rejection of refund of SAD. The original authority has rejected the refund on the ground that there is no endorsement in the invoices to the effect that no credit has been availed in respect of the imported goods as required under para 2(b) of the Notification No.102/2007-....