https://www.taxtmi.com/caselaws?id=344294 The Tribunal allowed the appeals, granting the refund of Special Additional Duty (SAD) to the appellants. It held that the appellants met the conditions of Notification No.102/2007-Cus by paying the appropriate VAT/Sales Tax, even if the rate was nil. Denying the refund would lead to unintended taxation and discrimination against importers. The Tribunal set aside the previous orders and provided consequential relief to the appellants. en-us Fri, 02 Jun 2017 00:00:00 +0530 Thu, 17 Aug 2017 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344294 The Tribunal allowed the appeals, granting the refund of Special Additional Duty (SAD) to the appellants. It held that the appellants met the conditions of Notification No.102/2007-Cus by paying the appropriate VAT/Sales Tax, even if the rate was nil. Denying the refund would lead to unintended taxation and discrimination against importers. The Tribunal set aside the previous orders and provided consequential relief to the appellants. Case-Laws Customs Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344294