https://www.taxtmi.com/caselaws?id=407066 The Appellate Tribunal CESTAT CHENNAI allowed the appeal and set aside the rejection of the Special Additional Duty (SAD) refund claim. The Tribunal held that the appellant, who was exempted from paying Central Sales Tax (CST) on imported goods, was still eligible for the SAD refund as long as appropriate sales tax or VAT was paid, even if the rate was Nil. The decision was supported by previous case law and clarifications, ensuring the appellant's entitlement to the refund despite the CST exemption on the imported goods. en-us Wed, 24 Mar 2021 00:00:00 +0530 Fri, 30 Apr 2021 08:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407066 The Appellate Tribunal CESTAT CHENNAI allowed the appeal and set aside the rejection of the Special Additional Duty (SAD) refund claim. The Tribunal held that the appellant, who was exempted from paying Central Sales Tax (CST) on imported goods, was still eligible for the SAD refund as long as appropriate sales tax or VAT was paid, even if the rate was Nil. The decision was supported by previous case law and clarifications, ensuring the appellant's entitlement to the refund despite the CST exemption on the imported goods. Case-Laws Customs Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407066