Refund of Special Additional Duty under Notification No. 102/2007 granted; compliance with conditions affirmed despite NIL sales tax/VAT.

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....Denial of refund of SAD - Notification No. 102/2007 dated 14.09.2007 - the appropriate sales tax or VAT being NIL the appellants cannot be said to have violated the said conditions of the said notification inasmuch as it cannot be said that they have not paid appropriate sales tax/VAT - refund allowed - AT....