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TMI Blog2017 (10) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... s for refund of SAD - Held that: - the appellants would be entitled to the refund of SAD paid at the time of import of the goods, on their subsequent sale, even if the vat or sales tax rate was ‘NIL’ - reliance placed in the appellant's own case 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 CH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ENNAI . He also clarifies that though there was an earlier order of the Tribunal in the case of M/s. Gazal Overseas Vs. CC, New Delhi - 2016 (332) ELT 767 (Tri.-Del.), on the issue involved, the Tribunal, while rejecting the assessee s appeal as ex-parte , did not take note of the same. By applying the ratio of the Hon ble Supreme Court decision in the case of J.K. Synthetics Ltd. Vs. Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax was paid on the subsequent sale so as to entitle the appellants for refund of SAD. 5. The said issue stands considered by the Tribunal in Gazal Overseas (supra) and it was held that Nil rate of Sales Tax/VAT paid by the assessee is also appropriate payment of the same. The said order of the Tribunal stands followed by this Bench in the appellant s own case reported as 2017(6) TMI 565-C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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