https://www.taxtmi.com/caselaws?id=344089 Refund of special additional duty on imported goods remained available where the subsequent resale was covered by a VAT exemption and no VAT was charged. CESTAT applied the refund notification to hold that the requirement of payment of "appropriate sales tax or VAT" is satisfied even when the applicable VAT rate is nil, because the condition turns on the governing tax treatment rather than a minimum tax rate. The Tribunal also relied on departmental clarification that refund is not denied merely because the local tax rate is lower than the additional duty. en-us Tue, 16 May 2017 00:00:00 +0530 Thu, 08 Jun 2017 06:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344089 Refund of special additional duty on imported goods remained available where the subsequent resale was covered by a VAT exemption and no VAT was charged. CESTAT applied the refund notification to hold that the requirement of payment of "appropriate sales tax or VAT" is satisfied even when the applicable VAT rate is nil, because the condition turns on the governing tax treatment rather than a minimum tax rate. The Tribunal also relied on departmental clarification that refund is not denied merely because the local tax rate is lower than the additional duty. Case-Laws Customs Tue, 16 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344089