2016 (3) TMI 512 - AT - Customs

Admissibility of refund claim of SAD - Under Notification No.102/2007-CUS, when VAT stand exempted in the state of Uttar Pradesh - Held that:- by relying on the case of M/s.Gazal Overseas, and Others vs. Commissioner of Customs, New Delhi [2015 (12) TMI 427 - CESTAT NEW DELHI], SAD refund has been held to be admissible where VAT paid is nil. Therefore, the respondents are liable to claim refund of SAD paid at the time of importation. - Decided against the revenue