https://www.taxtmi.com/caselaws?id=389037 Refund of Special Additional Duty under Notification No. 102/2007-Customs is admissible on subsequent sale of imported goods even where the applicable VAT rate is nil. The notification requires payment of the appropriate sales tax or VAT on the sale, but it does not prescribe any minimum VAT rate or make refund contingent on VAT matching the Special Additional Duty rate. Payment of nil VAT satisfies the condition where that is the applicable tax under the sale transaction, so the refund remains available to the importer. en-us Wed, 16 Oct 2019 00:00:00 +0530 Fri, 29 Nov 2019 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389037 Refund of Special Additional Duty under Notification No. 102/2007-Customs is admissible on subsequent sale of imported goods even where the applicable VAT rate is nil. The notification requires payment of the appropriate sales tax or VAT on the sale, but it does not prescribe any minimum VAT rate or make refund contingent on VAT matching the Special Additional Duty rate. Payment of nil VAT satisfies the condition where that is the applicable tax under the sale transaction, so the refund remains available to the importer. Case-Laws Customs Wed, 16 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389037