Customs - Refund of SAD - no excise duty was collected in the invoices because BED is nil, hence no declaration was made on the Invoice that no credit of additional duty was taken - Failure to fulfil condition of notification, disentitles the appellant to the benefit of exemption given by the notification - Tri

Customs - Refund of SAD - no excise duty was collected in the invoices because BED is nil, hence no declaration was made on the Invoice that no credit of additional duty was taken - Failure to fulfil condition of notification, disentitles the appellant to the benefit of exemption given by the notification - Tri....................