https://www.taxtmi.com/caselaws?id=333841 Refund of Special Additional Duty under Notification No. 102/2007-Cus is available where imported goods are sold in the domestic market as such and appropriate sales tax or VAT is paid on the sale. The presence of a package description, such as antenna system and accessories, does not by itself show that the imported set-top boxes ceased to be the imported goods, especially where invoices, packing lists, and departmental verification support the sale of the imported goods to distributors. The notification also does not require the sale value to match or exceed the import value, and refund cannot be denied merely because VAT was paid on a lower sale value. The sanctioned refunds were therefore not liable to be recalled. en-us Tue, 27 Sep 2016 00:00:00 +0530 Thu, 06 Apr 2017 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333841 Refund of Special Additional Duty under Notification No. 102/2007-Cus is available where imported goods are sold in the domestic market as such and appropriate sales tax or VAT is paid on the sale. The presence of a package description, such as antenna system and accessories, does not by itself show that the imported set-top boxes ceased to be the imported goods, especially where invoices, packing lists, and departmental verification support the sale of the imported goods to distributors. The notification also does not require the sale value to match or exceed the import value, and refund cannot be denied merely because VAT was paid on a lower sale value. The sanctioned refunds were therefore not liable to be recalled. Case-Laws Customs Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333841