Importer Denied SAD Refund Due to Late Filing; Compliance with Notification No. 102/2007-Cus Timeframe Essential for Eligibility.

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....Refund of SAD - N/N. 102/2007-Cus - all conditions including the time limit within which the refund claim has to be filed must be fulfilled. - The refund applications of the importer beyond the time limit have been correctly rejected by the lower authorities.....