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2019 (11) TMI 1286 - AT - CustomsRefund of SAD - nil rate of VAT at the time of sale - goods are imported by the assessee after paying Special Additional Duty (SAD) of customs at the rate of 4% and sold thereafter under a tax/VAT invoice but where the rate of VAT applicable is nil - N/N. 102/2007-CUS or otherwise - HELD THAT:- In their own case with respect to the earlier appeals AGARWAL BROTHERS VERSUS COMMISSIONER OF CENTRAL TAX [2019 (10) TMI 180 - CESTAT HYDERABAD] an order was passed in their favour holding that they are entitled to refund of SAD relying on the order of Principal Bench of CESTAT in the case of M/S GAZAL OVERSEAS, M/S MAYANK ENTERPRISES, M/S ANAND ASSOCIATES VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [2015 (12) TMI 427 - CESTAT NEW DELHI]. Appeal allowed - decided in favor of appellant.
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