https://www.taxtmi.com/caselaws?id=269123 Refund of special additional duty under the exemption notification is available where the importer satisfies the condition of payment of the appropriate sales tax or VAT on resale. The explanatory circular states that refund is not limited merely because the local tax rate is lower than the 4% SAD, and the full SAD remains refundable if other eligibility conditions are met. Where the applicable sales tax or VAT rate is nil, payment of nil tax is treated as compliance with the notification condition, so refund cannot be denied on that ground. en-us Wed, 02 Sep 2015 00:00:00 +0530 Fri, 06 May 2016 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269123 Refund of special additional duty under the exemption notification is available where the importer satisfies the condition of payment of the appropriate sales tax or VAT on resale. The explanatory circular states that refund is not limited merely because the local tax rate is lower than the 4% SAD, and the full SAD remains refundable if other eligibility conditions are met. Where the applicable sales tax or VAT rate is nil, payment of nil tax is treated as compliance with the notification condition, so refund cannot be denied on that ground. Case-Laws Customs Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269123