https://www.taxtmi.com/caselaws?id=791610 Refund of special additional duty under Notification No. 102/2007-Cus is available where imported goods are subsequently sold at a NIL sales tax or VAT rate, provided the importer otherwise satisfies the scheme's substantive conditions and documentary requirements. The requirement to pay appropriate sales tax or VAT is treated as met when no tax is legally leviable on the sale, including sales outside the levy under the Central Sales Tax Act read with Article 286 of the Constitution. Refund cannot be denied solely because the applicable sales tax or VAT rate is NIL. 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 Refund of special additional duty under Notification No. 102/2007-Cus is available where imported goods are subsequently sold at a NIL sales tax or VAT rate, provided the importer otherwise satisfies the scheme's substantive conditions and documentary requirements. The requirement to pay appropriate sales tax or VAT is treated as met when no tax is legally leviable on the sale, including sales outside the levy under the Central Sales Tax Act read with Article 286 of the Constitution. Refund cannot be denied solely because the applicable sales tax or VAT rate is NIL. Case-Laws Customs Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791610