https://www.taxtmi.com/caselaws?id=326162 A Special Economic Zone unit supplying imported goods to the Domestic Tariff Area was held entitled to refund of Special Additional Duty under Notification No. 102/2007-CUS. The analysis treated the unit as an importer under Section 2(26) of the Customs Act, 1962, and held that Rule 48(1) of the SEZ Rules did not exclude such a unit where the bill of entry was filed on authorisation. As the SAD had been paid and not recovered from the DTA buyer, and VAT had been paid on the subsequent sale, the notification conditions were satisfied. en-us Wed, 06 Apr 2016 00:00:00 +0530 Thu, 16 Feb 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326162 A Special Economic Zone unit supplying imported goods to the Domestic Tariff Area was held entitled to refund of Special Additional Duty under Notification No. 102/2007-CUS. The analysis treated the unit as an importer under Section 2(26) of the Customs Act, 1962, and held that Rule 48(1) of the SEZ Rules did not exclude such a unit where the bill of entry was filed on authorisation. As the SAD had been paid and not recovered from the DTA buyer, and VAT had been paid on the subsequent sale, the notification conditions were satisfied. Case-Laws Customs Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326162