https://www.taxtmi.com/caselaws?id=391756 Under Notification No. 102/2007-Cus., refund of special additional duty is available where imported goods are sold on payment of nil VAT under an applicable State exemption, because nil VAT can satisfy the requirement of payment of appropriate sales tax or VAT. The Tribunal also treated reliance on rescinded Notification No. 34/1998-Cus. as misplaced and followed earlier Tribunal decisions, including in the importer's own matter, within the correct notification and circular framework. On that basis, denial of refund was unsustainable and consequential relief followed. en-us Wed, 29 Jan 2020 00:00:00 +0530 Thu, 06 Feb 2020 17:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391756 Under Notification No. 102/2007-Cus., refund of special additional duty is available where imported goods are sold on payment of nil VAT under an applicable State exemption, because nil VAT can satisfy the requirement of payment of appropriate sales tax or VAT. The Tribunal also treated reliance on rescinded Notification No. 34/1998-Cus. as misplaced and followed earlier Tribunal decisions, including in the importer's own matter, within the correct notification and circular framework. On that basis, denial of refund was unsustainable and consequential relief followed. Case-Laws Customs Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391756