Appellant's Refund Claim for Special Additional Duty Rejected Without Valid Reason, Deemed Legally Unsound.

Refund of SAD - It is apparent from the copy of receipt for filing refund claim that the appellant had filed the copy of sale invoices and also summary of sale invoices etc. Thus, the refund claim has been rejected without any reason and on flimsy ground. Further, such rejection of refund is bad in law - AT .....

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