https://www.taxtmi.com/caselaws?id=384694 Refund of Special Additional Duty was held admissible where imported goods were subsequently sold locally and Nil sales tax or VAT was paid under the applicable notification. The Tribunal applied the refund notification requiring payment of appropriate sales tax or VAT on the subsequent sale, and treated Nil VAT under the local levy as satisfaction of that condition. It also noted that reliance on the earlier 1998 notification was misplaced because it had been rescinded and did not govern the imports in question. On that basis, the refund condition was found met and SAD refund could not be denied merely because VAT or sales tax was not levied at the SAD rate. en-us Wed, 14 Aug 2019 00:00:00 +0530 Tue, 20 Aug 2019 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384694 Refund of Special Additional Duty was held admissible where imported goods were subsequently sold locally and Nil sales tax or VAT was paid under the applicable notification. The Tribunal applied the refund notification requiring payment of appropriate sales tax or VAT on the subsequent sale, and treated Nil VAT under the local levy as satisfaction of that condition. It also noted that reliance on the earlier 1998 notification was misplaced because it had been rescinded and did not govern the imports in question. On that basis, the refund condition was found met and SAD refund could not be denied merely because VAT or sales tax was not levied at the SAD rate. Case-Laws Customs Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384694