TMI Blog2022 (5) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 OV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat such goods were re-sold and on such sale, the rate of VAT/Sales Tax was nil. 2. The Commissioner (Appeals) has relied upon the precedent order of this Tribunal in the case of Gazal Overseas 2016 (332) ELT 767 (Tribunal-Delhi). This Tribunal in the said decision referred to para 5.3 of CBE C Circular No.6/2008 dated 28.04.2008, which reads as below:- 5.3 The exemption contained in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly, this Tribunal had held that even if rate of VAT/Sales Tax was nil, the refund under notification no.102/007-Cus, would be admissible, and allowed the appeal of the importer. 4. The respondent /importer is absent in spite of service of notice both by speed post and email and both the reports are on record. Accordingly, the appeal is taken up for hearing and disposal with the assistance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of SAD also. It is further urged that in Nikhil Kumar Vs. Commissioner of Customs 2005 (187) ELT 6 (Kol.), the Hon ble Kolkata High Court has held term appropriate does not include nil . 6. I find 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, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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