https://www.taxtmi.com/caselaws?id=256418 Refund of Special Additional Duty of Customs under Notification No. 102/2007-Cus depends on domestic sale of the imported goods, proof of SAD and sales tax or VAT payment, and filing within one year of SAD payment. Where the importer had paid SAD, sold the goods in the domestic market, and discharged VAT within the prescribed period, the claim satisfied the substantive refund conditions. Non-payment of VAT on the date of filing was treated as a matter of prematurity rather than a failure of eligibility, so rejection on that technical ground was unsustainable. en-us Fri, 02 Jan 2015 00:00:00 +0530 Fri, 19 Jun 2015 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256418 Refund of Special Additional Duty of Customs under Notification No. 102/2007-Cus depends on domestic sale of the imported goods, proof of SAD and sales tax or VAT payment, and filing within one year of SAD payment. Where the importer had paid SAD, sold the goods in the domestic market, and discharged VAT within the prescribed period, the claim satisfied the substantive refund conditions. Non-payment of VAT on the date of filing was treated as a matter of prematurity rather than a failure of eligibility, so rejection on that technical ground was unsustainable. Case-Laws Customs Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256418