https://www.taxtmi.com/caselaws?id=349914 For Condition No. 2(d) of Notification No. 102/2007-Cus., nil Sales Tax/VAT/CST can satisfy the requirement of appropriate duty paid where the importer otherwise establishes compliance with the notification. The Tribunal followed its earlier interpretation of the scheme, noting that its object is to prevent double taxation and keep importers on a level footing. On that basis, refund of Special Additional Duty could not be denied merely because sales tax or VAT was not shown as paid in the invoices, and the refund claim was restored with consequential relief. en-us Tue, 25 Jul 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:05:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349914 For Condition No. 2(d) of Notification No. 102/2007-Cus., nil Sales Tax/VAT/CST can satisfy the requirement of appropriate duty paid where the importer otherwise establishes compliance with the notification. The Tribunal followed its earlier interpretation of the scheme, noting that its object is to prevent double taxation and keep importers on a level footing. On that basis, refund of Special Additional Duty could not be denied merely because sales tax or VAT was not shown as paid in the invoices, and the refund claim was restored with consequential relief. Case-Laws Customs Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349914