2017 (3) TMI 1726

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.... The appellant is in appeal against the impugned order wherein the refund claim filed by the appellant under Notification No. 102/2007-Cus., dated 14-9-2007 of SAD amount paid by them at the time of importation of the goods. 2. The brief facts of the case are that the appellant imported computer system and paid duty thereon. Later on, being a trader, the appellant sold the goods on payment o....