https://www.taxtmi.com/caselaws?id=405398 Refund of Special Additional Duty under Notification No. 102/2007-Cus was available where imported goods were subsequently sold in the pre-GST period, even if no sales tax or VAT was actually collected and the applicable rate was nil. The authorities had wrongly relied on rescinded Notification No. 34/1998-Cus instead of the governing notification. The earlier tribunal view, supported by Circular No. 6/2008, confirmed that the condition of payment of appropriate sales tax or VAT is not defeated merely because the tax rate is nil. The appellant therefore satisfied the notification conditions and was entitled to SAD refund. en-us Thu, 18 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405398 Refund of Special Additional Duty under Notification No. 102/2007-Cus was available where imported goods were subsequently sold in the pre-GST period, even if no sales tax or VAT was actually collected and the applicable rate was nil. The authorities had wrongly relied on rescinded Notification No. 34/1998-Cus instead of the governing notification. The earlier tribunal view, supported by Circular No. 6/2008, confirmed that the condition of payment of appropriate sales tax or VAT is not defeated merely because the tax rate is nil. The appellant therefore satisfied the notification conditions and was entitled to SAD refund. Case-Laws Customs Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405398