Importer Challenges Refund Denial of 4% SAD on Grounds of Unintended Taxation and Discrimination Due to Non-Payment of VAT/CST.

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....Refund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - When goods imported are otherwise, not fully exempted from VAT/sales tax, non-refund of 4% SAD paid on the concerned importers at the stage of import of these goods would amount to unintended taxation and uncalled for discrimination against the importer for no fault of theirs. - AT....