https://www.taxtmi.com/highlights?id=66027 100% EOU - Levy of SAD equivalent of VAT - Undisputedly, there was no exemption from VAT in this case. The mere fact that the payment of VAT does not happen concomitantly with the clearance of the goods does not mean that the VAT is exempted. - The appellant is not liable to pay Central Excise duty reckoning the SAD payable on goods cleared by the appellant if they were imported into India - AT en-us Thu, 13 Oct 2022 12:32:34 +0530 Thu, 13 Oct 2022 12:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66027 100% EOU - Levy of SAD equivalent of VAT - Undisputedly, there was no exemption from VAT in this case. The mere fact that the payment of VAT does not happen concomitantly with the clearance of the goods does not mean that the VAT is exempted. - The appellant is not liable to pay Central Excise duty reckoning the SAD payable on goods cleared by the appellant if they were imported into India - AT Highlights Central Excise Thu, 13 Oct 2022 12:32:34 +0530 https://www.taxtmi.com/highlights?id=66027