https://www.taxtmi.com/caselaws?id=374472 Refund of Special Additional Duty was examined under Notification No. 102/2007-Customs, 14.09.2007, where the imported goods were exempt from the relevant VAT or sales tax law and proof of VAT or CST payment was not produced. The Tribunal followed earlier decisions holding that this refund condition could not be used to deny relief in such facts. The lower authority's rejection of the refund claim was therefore found unsustainable, and refund was held admissible to the assessee. en-us Thu, 25 Oct 2018 00:00:00 +0530 Sat, 02 Feb 2019 09:27:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374472 Refund of Special Additional Duty was examined under Notification No. 102/2007-Customs, 14.09.2007, where the imported goods were exempt from the relevant VAT or sales tax law and proof of VAT or CST payment was not produced. The Tribunal followed earlier decisions holding that this refund condition could not be used to deny relief in such facts. The lower authority's rejection of the refund claim was therefore found unsustainable, and refund was held admissible to the assessee. Case-Laws Customs Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374472