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1. 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...

2. Refund of SAD - no VAT was charged - NIL rate of VAT in terms of the notification issued under Rajasthan VAT Act 2003 is to be considered as appropriate sales tax/VAT -...

3. Refund of SAD - N/N. 102/2007 - There is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the...

4. Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has...

5. Refund of SAD - if the sales tax / VAT payable under the Sales Tax Act is “nil”, the appropriate sales tax paid will also be “nil” and it cannot be said that the...

6. Refund claim - SAD - N/N. 102/2007-Cus dated 14.9.2007 - appellant claims that even though initially they have availed the CENVAT credit of the duty paid on the said...

7. Violation of Notification No. 102/2007 - Refund of SAD - Whether subsequent Notification No. 29/2010-Cus., dated 27-2-2010 should be read as clarificatory and...

8. Refund of SAD – sale as such - Notification No.102/2007-Cus – Import of coils -When the deemed sale of the material takes place, the imported goods do not exist as such...

9. 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...

10. Refund of SAD - Notification no. 102/2007 dated 14.09.2007 - although they have not made an endorsement on the invoice that credit of duty is not admissible, refund allowed - AT

11. Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

12. Refund of SAD - Whether an importer can be penalized for not having claimed exemption under Ntf No. 29/2010-Cus by refusing to grant refund under Ntf No. 102/2007-Cus -Held No - AT

13. Refund of Special Additional Duty (SAD) - whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of...

14. Refund of SAD - period of limitation to be computed from date of payment of custom duty or date of sale of goods - N/N. 102/2007-Cus - considering the overall...

15. Refund of SAD - out of charge was given after date of sale - the conditions of the Notification No. 102/2007-CUS, are complied with by the appellant - Merely because...