https://www.taxtmi.com/caselaws?id=405398 The Tribunal allowed the appellant's appeal, setting aside the impugned orders and granting relief by interpreting Notification No.102/2007-Cus. It reaffirmed the appellant's entitlement to a refund of Special Additional Duty (SAD) paid, emphasizing that the issue was settled in the appellant's favor in previous decisions. The Tribunal clarified that a NIL rate of VAT under the Kerala Finance Act 2001 satisfied the conditions of "appropriate sales tax" under the notification, thus entitling the appellant to a refund. The decision underscores the precedent that even minimal VAT/sales tax payments fulfill the notification's requirements, granting the appellant consequential relief. 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 The Tribunal allowed the appellant's appeal, setting aside the impugned orders and granting relief by interpreting Notification No.102/2007-Cus. It reaffirmed the appellant's entitlement to a refund of Special Additional Duty (SAD) paid, emphasizing that the issue was settled in the appellant's favor in previous decisions. The Tribunal clarified that a NIL rate of VAT under the Kerala Finance Act 2001 satisfied the conditions of "appropriate sales tax" under the notification, thus entitling the appellant to a refund. The decision underscores the precedent that even minimal VAT/sales tax payments fulfill the notification's requirements, granting the appellant consequential relief. Case-Laws Customs Thu, 18 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405398