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2017 (10) TMI 1069 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. dt. 14.09.2007 - denial on the ground that since they have claimed Sales Tax/VAT exemption notification for sale of goods in U.P. State, condition No.2 (d) of the notification is not fulfilled - Held that: - for the purposes of Condition No.2 (d) of the N/N. 102/2007 Sales Tax has been paid at appropriate rate for the purpose of condition No.2 (d) and Nil rate of Sales Tax/ VAT, CST is to be considered as appropriate duty - appeal allowed - decided in favor of appellant.
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