A Solar Water Heater Manufacturer imports from China "Vaccume Tube Solar Collector" ( solar glass tubes) & pays 10% Basic Import Duty & also 4% SAD. He uses this solar glass tubes in the manufacture of Solar Water Heater as a part of the Heater. HSN Code of this imported Solar Glass Tube is 85439000. He sells this Solar Water Heaters are then sold in India. This Solar Water Heater is exempted from excise. So my question is (1) Can he claim refund of $% SAD paid by him on import of Solar Glass Tubes ? (2) Can he get refund of 10% Basic Import Duty paid on import ?