2019 (2) TMI 267

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....iled against the rejection of refund of SAD. 2. On behalf of the appellant, ld. counsel Shri A.K. Jayaraj submitted that the authorities below have rejected the refund claimed by the appellant on the ground that condition 2(b) of Notification No.102/2007-Cus. dated 14.9.2007 has not been complied. He submitted that the appellant had furnished the Chartered Accountant's certificate showing that th....