Refund Denial Overturned: Cutting Goods Isn't Manufacturing Under Condition D, Notification 102/2007-C. Refund Justified.

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....Refund of additional duty - rejection of refund claim on the ground of failure to fulfill the Condition D of N/N.102/2007-C - mere cutting of the imported goods into small pieces will not amount to manufacture and refund of additional duty under N/N.102/2007 cannot be denied. - AT....