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2018 (11) TMI 933 - AT - CustomsRefund of SAD - rejection on the ground that appellant have cleared the goods on payment of VAT and the VAT rate is NIL as applicable to the goods - Held that:- In the case of Malhotra Imports & Exports Corporation [2017 (7) TMI 1113 - CESTAT CHENNAI] the Tribunal has come to the conclusion that SAD refund is payable even if no VAT is chargeable on the goods which were sold - same view is taken in the case of CBEC Circular No. 6/2008 dated 28.04.2008 - refund allowed - appeal dismissed - decided against Revenue.
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