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2018 (2) TMI 1135 - AT - CustomsRefund of SAD - N/N. 102/2007-Cuse dated 14/09/2007 - denial on the ground that appellants have not paid the VAT as they availed VAT exemption - Held that: - the issue whether the appellants are eligible for refund when the goods are exempted from levy of sales tax/VAT is settled by the decision of the Tribunal in the case of M/s. Kubota Agricultural Machinery India Pvt. Ltd. [2017 (6) TMI 565 - CESTAT CHENNAI], where Decision in the case of Vazir Sultan Tobacco Co. Ltd. [1996 (2) TMI 138 - SUPREME COURT OF INDIA], followed, where it was held that nil rate is also an appropriate duty - refund allowed - appeal allowed - decided in favor of appellant.
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