SACD refund is admissible, even if appropriate Sales Tax/VAT was less than SACD or Nil

1. Customs Notification 102/97 Dt.14.09.2007 permitted importers to claim refund of Special Additional Customs Duty (SACD) paid on the imported goods, provided such imported goods are sold in the domestic market on payment of VAT/Sales Tax.

2. In case of some of the imported materials, rate of

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