https://www.taxtmi.com/caselaws?id=325328 Refund of special additional duty under Notification No. 102/2007-Cus was held admissible even where imported goods were sold in a State with VAT exemption or nil VAT. The Tribunal applied the CBEC clarification in Circular No. 06/2008, which states that refund cannot be denied merely because the sales tax or VAT rate is below 4%, and that full refund remains available if the claim is otherwise eligible. On that basis, payment of nil-rate VAT was treated as satisfying the requirement to pay appropriate sales tax or VAT on the subsequent sale, and the Revenue's appeals were dismissed. en-us Thu, 25 Feb 2016 00:00:00 +0530 Thu, 17 Mar 2016 10:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325328 Refund of special additional duty under Notification No. 102/2007-Cus was held admissible even where imported goods were sold in a State with VAT exemption or nil VAT. The Tribunal applied the CBEC clarification in Circular No. 06/2008, which states that refund cannot be denied merely because the sales tax or VAT rate is below 4%, and that full refund remains available if the claim is otherwise eligible. On that basis, payment of nil-rate VAT was treated as satisfying the requirement to pay appropriate sales tax or VAT on the subsequent sale, and the Revenue's appeals were dismissed. Case-Laws Customs Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325328