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2021 (4) TMI 1182 - AT - CustomsRefund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - benefit of exemption of CST on the goods imported availed - HELD THAT:- Issue decided in the case of M/S. KUBOTA AGRICULTURALL MACHINERY INDIA PVT. LTD. AND M/S. ACER INDIA PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI-IV [2017 (6) TMI 565 - CESTAT CHENNAI] where it was held that When goods imported are otherwise, not fully exempted from VAT/sales tax, non-refund of 4% SAD paid on the concerned importers at the stage of import of these goods would amount to unintended taxation and uncalled for discrimination against the importer for no fault of theirs. The rejection of refund claim is unjustified - appeal allowed - decided in favor of appellant.
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