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2019 (8) TMI 883 - AT - CustomsRefund of SAD - Refund rejected on the ground that the appellant had not paid any Sales Tax/VAT on the sale of the imported goods - HELD THAT:- This issue is no more res integra and has been settled by various decisions of the Tribunal including the decision of this Tribunal in the appellant’s own case VALLABHDAS AND CO. BALAKRISHNA SALES CORPORATION VERSUS COMMISSIONER OF CUSTOMS COCHIN [2017 (5) TMI 1371 - CESTAT BANGALORE] wherein the Tribunal has allowed all the appeals by relying upon the earlier decisions of the Tribunal - also the N/N. 34/1998 has been subsequently rescinded by N/N. 58/1998-Cus. dated 01.08.1998. It was held that NIL rate of VAT in terms of the notification issued under Kerala Finance Act 2001 is to be considered as appropriate sales tax / VAT. Accordingly, the condition prescribed in Notification No. 102/2007 is satisfied and the appellant will be eligible for the refund of the SAD paid at the time of input. Appeal allowed - decided in favor of appellant.
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