https://www.taxtmi.com/caselaws?id=386696 Refund of Special Additional Duty under Notification No. 102/2007-Cus is available where imported goods are sold on a tax invoice and the applicable VAT rate on the subsequent sale is nil. The notification requires payment of the appropriate sales tax or VAT, but it does not set a minimum rate; accordingly, compliance is satisfied even when the applicable rate is nil. The excise-based principle that nil duty is not payment of duty was held inapplicable because the condition here concerns VAT, not excise duty. Prior decisions were followed, and the refund claim was treated as maintainable with consequential relief. en-us Thu, 03 Oct 2019 00:00:00 +0530 Sat, 05 Oct 2019 08:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386696 Refund of Special Additional Duty under Notification No. 102/2007-Cus is available where imported goods are sold on a tax invoice and the applicable VAT rate on the subsequent sale is nil. The notification requires payment of the appropriate sales tax or VAT, but it does not set a minimum rate; accordingly, compliance is satisfied even when the applicable rate is nil. The excise-based principle that nil duty is not payment of duty was held inapplicable because the condition here concerns VAT, not excise duty. Prior decisions were followed, and the refund claim was treated as maintainable with consequential relief. Case-Laws Customs Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386696