Kajaria Ceramics Ltd. Versus Commissioner of Customs, Cochin - Customs - CESTAT AHMEDABAD - Tri - Import of ceramic tiles from abroad - Refund of SAD - Notification No. 102/2007 - Held that - certificate issued by the VAT authorities gives the correlation between the bills of entry and the VAT paid - this cannot be one of the requirements as per the notification in the absence of specific requirement in the notification. Therefore this ground also cannot be sustained for rejection of refund clai................................... Customs - Case Laws
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