https://www.taxtmi.com/caselaws?id=791610 The refund scheme for special additional duty under Notification No. 102/2007-Cus requires payment of customs duty at import, subsequent sale of the goods, and prescribed documentary proof of appropriate sales tax or VAT on that sale. The note states that the condition is not defeated merely because the applicable sales tax or VAT rate is NIL, where the sale is otherwise outside the levy and the importer satisfies the scheme's substantive requirements. On that basis, the refund conditions are treated as complied with. en-us Wed, 06 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791610 The refund scheme for special additional duty under Notification No. 102/2007-Cus requires payment of customs duty at import, subsequent sale of the goods, and prescribed documentary proof of appropriate sales tax or VAT on that sale. The note states that the condition is not defeated merely because the applicable sales tax or VAT rate is NIL, where the sale is otherwise outside the levy and the importer satisfies the scheme's substantive requirements. On that basis, the refund conditions are treated as complied with. Case-Laws Customs Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791610