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2017 (6) TMI 565 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. dated 14.9.2007 - denial on the ground of of non-payment of sales tax / VAT - whether for the purpose of 2(d) of the above Notification, whether such Nil rate of sales tax / VAT/CST can be considered as appropriate duty? - Held that: - what is required in terms of the said notification is payment of appropriate sales tax/VAT regardless of the rate thereof. It logically follows that if the appropriate rate of sales tax/VAT was NIL then the appropriate sales tax/VAT paid will also be NIL - 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. Decision in the case of Vazir Sultan Tobacco Co. Ltd. [1996 (2) TMI 138 - SUPREME COURT OF INDIA], where it was held that nil rate is also an appropriate duty. Refund allowed - appeal allowed - decided in favor of assessee.
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