Refund of Special Additional Duty Allowed Despite Different VAT Payer and Importer Under Notification No. 102/2007.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of SAD - N/N. 102/2007 - entity who had paid VAT were different from the importer - certificate issued by the VAT clearly certifies that Mr. Ahmed Hajee Mohiudeen is the proprietor of M/s. Mohiudeen Saw Mills and M/s. Hajee Timber Complex and they have been registered dealer under the Karnataka VAT - the objection of the Department that these two concerns are separate entities is not justified - refund allowable....