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2017 (10) TMI 1070 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. dated 14.09.2007 - denial on the ground that the VAT/Sales Tax applicable on the products so sold by the assessee was nil/zero and as such it cannot be said the appropriate tax was paid on the subsequent sale so as to entitle the appellants for refund of SAD - Held that: - the appellants would be entitled to the refund of SAD paid at the time of import of the goods, on their subsequent sale, even if the vat or sales tax rate was ‘NIL’ - reliance placed in the appellant's own case M/s. Kubota Agriculturall Machinery India Pvt. Ltd. And M/s. Acer India Pvt. Ltd. Versus Commissioner of Customs, Chennai-IV [2017 (6) TMI 565 - CESTAT CHENNAI] - Appeal allowed - decided in favor of appellant.
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