https://www.taxtmi.com/caselaws?id=271392 Refund of special additional duty on imported timber logs remains admissible where the goods are sold after being cut or sawn into sizes for transportation, because such processing does not by itself defeat entitlement under Notification No. 102/2007-Cus. The Tribunal followed binding precedent that sawing imported timber, when sales tax liability has been discharged, does not bar refund, and it noted that the earlier view had been upheld by the High Court. Applying judicial discipline, it concluded that cutting the logs for transport did not make the refund claim ineligible and that denial of refund was unjustified. en-us Thu, 31 Dec 2015 00:00:00 +0530 Fri, 04 Nov 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271392 Refund of special additional duty on imported timber logs remains admissible where the goods are sold after being cut or sawn into sizes for transportation, because such processing does not by itself defeat entitlement under Notification No. 102/2007-Cus. The Tribunal followed binding precedent that sawing imported timber, when sales tax liability has been discharged, does not bar refund, and it noted that the earlier view had been upheld by the High Court. Applying judicial discipline, it concluded that cutting the logs for transport did not make the refund claim ineligible and that denial of refund was unjustified. Case-Laws Customs Thu, 31 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271392