TMI BlogRefund of SAD - N/N. 102/2007 - There is no stipulation in the notification that the exemption is...Refund of SAD - N/N. 102/2007 - There is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the rate of additional duty of Customs; nor is there a condition that if the rate of ST/VAT happens to be lower than 4%, the refund would be restricted to the lower amount - refund allowed- AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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