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2019 (2) TMI 497 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus dated 14.09.2007 - applicable rate of VAT is Nil - sale of imported goods on payment of nil rate of VAT - Held that:- On identical issue the principal Bench of Tribunal in the case of Gazal Overseas [2015 (12) TMI 427 - CESTAT NEW DELHI] relying on the CBEC circular No. 06/2008 dated 28.04.2008 (which binding on the Departmental officers) held that the SAD refund is available even when the appropriate rate of VAT payable is nil - refund allowed - appeal dismissed - decided against Revenue.
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