https://www.taxtmi.com/caselaws?id=342585 Refund of Special Additional Duty under the customs notification was denied because the VAT was paid on proflex roof, treated as a distinct commercial product, rather than on the imported coil sheets themselves. The notification's condition requires VAT payment on the same imported goods as sold, so the identity of the imported article had to continue through the sale. Earlier decisions cited by the assessee were distinguished on facts because they did not show that the imported goods retained the same identity in the later sale transaction. The result was that the refund condition was not satisfied. en-us Mon, 17 Apr 2017 00:00:00 +0530 Mon, 22 May 2017 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342585 Refund of Special Additional Duty under the customs notification was denied because the VAT was paid on proflex roof, treated as a distinct commercial product, rather than on the imported coil sheets themselves. The notification's condition requires VAT payment on the same imported goods as sold, so the identity of the imported article had to continue through the sale. Earlier decisions cited by the assessee were distinguished on facts because they did not show that the imported goods retained the same identity in the later sale transaction. The result was that the refund condition was not satisfied. Case-Laws Customs Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342585