https://www.taxtmi.com/caselaws?id=245107 The Tribunal upheld the rejection of the appellant's refund claim for Special Additional Duty (SAD) under Notification No. 102/2007-Cus. The appellant failed to meet the conditions of the notification as the imported goods were used, not intended for subsequent sale. SAD was deemed payable on imported goods to counterbalance VAT/sales tax, and since the goods were not for resale, the refund claim was rightfully denied based on legal provisions and factual analysis. en-us Wed, 05 Jun 2013 00:00:00 +0530 Thu, 20 Mar 2014 08:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245107 The Tribunal upheld the rejection of the appellant's refund claim for Special Additional Duty (SAD) under Notification No. 102/2007-Cus. The appellant failed to meet the conditions of the notification as the imported goods were used, not intended for subsequent sale. SAD was deemed payable on imported goods to counterbalance VAT/sales tax, and since the goods were not for resale, the refund claim was rightfully denied based on legal provisions and factual analysis. Case-Laws Customs Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245107