https://www.taxtmi.com/caselaws?id=336510 The Appellate Tribunal CESTAT NEW DELHI ruled in a case involving the refund of Special Additional Duties (SAD) under notification 102/07-Cus. The Tribunal upheld the importer's right to the refund, rejecting the Revenue's objections. It emphasized that fulfilling the conditions specified in the notification entitled the importer to the refund, even if goods were sold with VAT payment post-import. The judgment clarified that selling imported goods with VAT payment did not disqualify the importer from receiving the refund. The Tribunal's decision highlighted the importance of adhering to specific refund conditions outlined in notifications. 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 The Appellate Tribunal CESTAT NEW DELHI ruled in a case involving the refund of Special Additional Duties (SAD) under notification 102/07-Cus. The Tribunal upheld the importer's right to the refund, rejecting the Revenue's objections. It emphasized that fulfilling the conditions specified in the notification entitled the importer to the refund, even if goods were sold with VAT payment post-import. The judgment clarified that selling imported goods with VAT payment did not disqualify the importer from receiving the refund. The Tribunal's decision highlighted the importance of adhering to specific refund conditions outlined in notifications. Case-Laws Customs Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336510