https://www.taxtmi.com/caselaws?id=421998 Refund of Special Additional Duty under Notification No. 102/2007-Cus is available where imported goods are resold, and the refund scheme does not require the resale tax to be at a positive rate. The Tribunal held that the condition of payment of appropriate VAT or sales tax is satisfied even when the resale attracts nil VAT or sales tax, because SAD is collected at import in lieu of sales tax and the notification does not make refund contingent on a taxable resale rate. Refund was therefore admissible notwithstanding nil VAT or sales tax on resale. en-us Wed, 20 Apr 2022 00:00:00 +0530 Fri, 06 May 2022 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421998 Refund of Special Additional Duty under Notification No. 102/2007-Cus is available where imported goods are resold, and the refund scheme does not require the resale tax to be at a positive rate. The Tribunal held that the condition of payment of appropriate VAT or sales tax is satisfied even when the resale attracts nil VAT or sales tax, because SAD is collected at import in lieu of sales tax and the notification does not make refund contingent on a taxable resale rate. Refund was therefore admissible notwithstanding nil VAT or sales tax on resale. Case-Laws Customs Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421998