https://www.taxtmi.com/caselaws?id=370590 Refund of Special Additional Duty under Notification No. 102/2007-CUS was held admissible where imported goods were sold on payment of nil VAT. The Tribunal accepted that the notification requires payment of appropriate VAT or sales tax on the subsequent sale, but not necessarily a positive tax rate or parity with SAD. Nil VAT, where legally applicable to the goods, satisfied the refund condition, and the departmental reliance on a contrary nil-rate principle in excise did not defeat the claim. en-us Mon, 05 Nov 2018 00:00:00 +0530 Tue, 20 Nov 2018 07:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370590 Refund of Special Additional Duty under Notification No. 102/2007-CUS was held admissible where imported goods were sold on payment of nil VAT. The Tribunal accepted that the notification requires payment of appropriate VAT or sales tax on the subsequent sale, but not necessarily a positive tax rate or parity with SAD. Nil VAT, where legally applicable to the goods, satisfied the refund condition, and the departmental reliance on a contrary nil-rate principle in excise did not defeat the claim. Case-Laws Customs Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370590