2019 (2) TMI 99

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....C (AR) For the Respondent ORDER Per Bench The brief facts of the case are that the appellants filed refund claim for refund of SAD under Notification No.102/2007-Cus. dt. 14.09.2007. The refund claim was rejected by the authorities below observing that the condition in clause 2 (d) of the notification that the claimant has to establish that VAT / CST has been paid in the domestic sale is ....