https://www.taxtmi.com/caselaws?id=349915 Refund of special additional duty on imports under Notification No. 102/2007-Customs was held admissible where the subsequent sale attracted nil or zero sales tax/value added tax. The Tribunal applied the scheme as requiring payment of appropriate VAT or sales tax on the post-import sale and followed its earlier view that tax paid at a nil rate satisfies that requirement. Denial of refund solely because the sale was taxed at nil rate was not sustainable, and the assessee's refund claim succeeded. en-us Fri, 28 Jul 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349915 Refund of special additional duty on imports under Notification No. 102/2007-Customs was held admissible where the subsequent sale attracted nil or zero sales tax/value added tax. The Tribunal applied the scheme as requiring payment of appropriate VAT or sales tax on the post-import sale and followed its earlier view that tax paid at a nil rate satisfies that requirement. Denial of refund solely because the sale was taxed at nil rate was not sustainable, and the assessee's refund claim succeeded. Case-Laws Customs Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349915