https://www.taxtmi.com/caselaws?id=421378 Refund of special additional duty under Notification No. 102/2007-Cus was treated as available where imported goods were resold and the refund conditions were otherwise satisfied. The Tribunal view and explanatory circular were applied to clarify that refund is not denied merely because the applicable VAT or sales tax on resale is nil, or lower than the SAD rate, so long as the statutory resale-linked conditions are met. SAD was described as an equitable levy in lieu of sales tax, and the refund challenge was rejected. en-us Wed, 20 Apr 2022 00:00:00 +0530 Sat, 23 Apr 2022 08:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421378 Refund of special additional duty under Notification No. 102/2007-Cus was treated as available where imported goods were resold and the refund conditions were otherwise satisfied. The Tribunal view and explanatory circular were applied to clarify that refund is not denied merely because the applicable VAT or sales tax on resale is nil, or lower than the SAD rate, so long as the statutory resale-linked conditions are met. SAD was described as an equitable levy in lieu of sales tax, and the refund challenge was rejected. Case-Laws Customs Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421378