https://www.taxtmi.com/caselaws?id=374870 Refund of Special Additional Duty under Notification No. 102/2007-Cus was examined against the condition that appropriate VAT or sales tax be paid on resale of the imported goods. The Tribunal noted that, following its earlier view in Gazal Overseas and a binding CBEC circular, refund is not denied merely because the applicable VAT rate is nil, so long as the notification's other conditions are satisfied. Revenue's contrary authorities were treated as factually or contextually different and not determinative of this issue. en-us Tue, 06 Nov 2018 00:00:00 +0530 Tue, 12 Feb 2019 07:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374870 Refund of Special Additional Duty under Notification No. 102/2007-Cus was examined against the condition that appropriate VAT or sales tax be paid on resale of the imported goods. The Tribunal noted that, following its earlier view in Gazal Overseas and a binding CBEC circular, refund is not denied merely because the applicable VAT rate is nil, so long as the notification's other conditions are satisfied. Revenue's contrary authorities were treated as factually or contextually different and not determinative of this issue. Case-Laws Customs Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374870