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2022 (5) TMI 586 - AT - CustomsRefund of balance SAD, paid at the time of import - goods were re-sold and on such sale, the rate of VAT/Sales Tax was nil - HELD THAT:- There is no merits in the grounds of appeal. SAD is applicable at the time of import by way of an equitable levy in lieu of sales tax, so as to protect the domestic industry - Further, the Customs Tariff Act itself provides for refund of SAD on re-sale of the goods. The mechanism of refund has been provided vide notification no.102/2007-Cus, which provides that one of the conditions for refund is that the goods must be re-sold and appropriate VAT/Sales Tax should have been paid. This Tribunal in precedent ruling of the 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] has held that the refund of SAD is available even if the rate of VAT/Sales Tax is lower than the rate of SAD or nil. There is no error in the impugned order-in-appeal. Accordingly, this appeal by Revenue is dismissed.
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