https://www.taxtmi.com/caselaws?id=422326 Refund of special additional duty under Notification No. 102/2007-Cus. is available where imported goods are resold and the resale attracts VAT or sales tax, and the refund scheme is intended to neutralise the countervailing burden of SAD. The Tribunal accepted that the condition of payment of appropriate tax does not require the resale tax rate to match or exceed the SAD rate. Refund was therefore not denied merely because VAT or sales tax on the resale was nil, and the Revenue's challenge failed. en-us Wed, 20 Apr 2022 00:00:00 +0530 Fri, 13 May 2022 07:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422326 Refund of special additional duty under Notification No. 102/2007-Cus. is available where imported goods are resold and the resale attracts VAT or sales tax, and the refund scheme is intended to neutralise the countervailing burden of SAD. The Tribunal accepted that the condition of payment of appropriate tax does not require the resale tax rate to match or exceed the SAD rate. Refund was therefore not denied merely because VAT or sales tax on the resale was nil, and the Revenue's challenge failed. Case-Laws Customs Wed, 20 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422326