https://www.taxtmi.com/caselaws?id=200899 Refund of Special Additional Duty under Notification No. 102/2007-Cus. was held admissible where imported goods were subsequently sold, and a nil VAT liability on that sale did not by itself defeat the claim. The Tribunal followed its earlier precedent and treated the nil VAT rate as not excluding the transaction from the notification's refund mechanism, so long as the other conditions were satisfied. The rejection of the refund claim was therefore set aside and refund relief followed. en-us Mon, 03 Jul 2017 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200899 Refund of Special Additional Duty under Notification No. 102/2007-Cus. was held admissible where imported goods were subsequently sold, and a nil VAT liability on that sale did not by itself defeat the claim. The Tribunal followed its earlier precedent and treated the nil VAT rate as not excluding the transaction from the notification's refund mechanism, so long as the other conditions were satisfied. The rejection of the refund claim was therefore set aside and refund relief followed. Case-Laws Customs Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200899