https://www.taxtmi.com/caselaws?id=336510 Refund of Special Additional Duty was admissible where the importer sold the imported goods on payment of VAT and otherwise satisfied the conditions of the refund notification. The notification required only compliance with its stipulated terms, and no legal basis was shown to deny refund merely because the goods were later sold rather than used in manufacture. Any alleged breach of the actual user condition under the foreign trade policy had to be pursued separately under that policy; it could not be used to withhold refund under the notification. The Revenue's objection therefore failed. en-us Fri, 11 Nov 2016 00:00:00 +0530 Wed, 15 Nov 2017 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336510 Refund of Special Additional Duty was admissible where the importer sold the imported goods on payment of VAT and otherwise satisfied the conditions of the refund notification. The notification required only compliance with its stipulated terms, and no legal basis was shown to deny refund merely because the goods were later sold rather than used in manufacture. Any alleged breach of the actual user condition under the foreign trade policy had to be pursued separately under that policy; it could not be used to withhold refund under the notification. The Revenue's objection therefore failed. Case-Laws Customs Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336510