https://www.taxtmi.com/caselaws?id=250365 The Tribunal interpreted Notification No.94/96-Cus to include exemption from both Basic Customs Duty and CVD for re-imported goods, granting SAD exemption to the appellant. It ruled in favor of the appellant, holding that SAD is not payable on goods cleared under the notification due to the duty paid in excess covering CVD. The Tribunal also considered revenue neutrality, stating that even if SAD was paid, it would be refundable under certain conditions, ultimately allowing the appeal and directing relief in favor of the appellant. en-us Wed, 28 May 2014 00:00:00 +0530 Mon, 12 Jan 2015 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250365 The Tribunal interpreted Notification No.94/96-Cus to include exemption from both Basic Customs Duty and CVD for re-imported goods, granting SAD exemption to the appellant. It ruled in favor of the appellant, holding that SAD is not payable on goods cleared under the notification due to the duty paid in excess covering CVD. The Tribunal also considered revenue neutrality, stating that even if SAD was paid, it would be refundable under certain conditions, ultimately allowing the appeal and directing relief in favor of the appellant. Case-Laws Customs Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250365