https://www.taxtmi.com/caselaws?id=331143 The Tribunal allowed the appeal, granting relief to the appellant regarding the refund of Special Additional Duty (SAD) under notification 102/07-CUS. It held that if the sales tax or VAT payable is "nil," then the appropriate tax paid would also be "nil," based on precedent decisions. The Commissioner exceeded the scope of the show cause notice by considering non-stamping of the invoice. The Tribunal emphasized the correct interpretation of conditions for refund eligibility, setting aside the impugned order and ruling in favor of the appellant. en-us Tue, 19 Jul 2016 00:00:00 +0530 Sat, 13 Aug 2016 13:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331143 The Tribunal allowed the appeal, granting relief to the appellant regarding the refund of Special Additional Duty (SAD) under notification 102/07-CUS. It held that if the sales tax or VAT payable is "nil," then the appropriate tax paid would also be "nil," based on precedent decisions. The Commissioner exceeded the scope of the show cause notice by considering non-stamping of the invoice. The Tribunal emphasized the correct interpretation of conditions for refund eligibility, setting aside the impugned order and ruling in favor of the appellant. Case-Laws Customs Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331143