SAD refund cannot be denied for a mere description mismatch when import and sale documents otherwise establish compliance.

Refund of Special Additional Duty cannot be denied merely because the description of imported goods in the Bills of Entry differs from the description used in domestic sales invoices, where the refund notification and related circular conditions are otherwise satisfied. The goods were traceable through the Bills of Entry references, the buyer's declaration that no SAD credit was available, and the VAT/CST shown on sale. The longer import description and shorter trade description in the invoice were treated as a minor wording variation, not a compliance failure. Accordingly, a description mismatch alone was held insufficient to defeat entitlement to SAD refund.

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Issues: Whether refund of Special Additional Duty could be denied solely because the description of imported goods in the Bills of Entry differed from the description in the domestic sales invoices, when the conditions of the refund notification and circulars stood complied with.

Analysis: The refund conditions under the notification and the connected circulars were found to have been satisfied. The imported goods were identifiable from the invoices through the Bills of Entry references, the declaration denying availability of SAD credit to the buyer, and the indication of VAT/CST on the sales. The description in the Bills of Entry was more elaborate, while the domestic invoices used a shorter trade description. The discrepancy was therefore held to be only a change in description, not a failure of compliance. A slight variation in wording of the invoice description, by itself, was held not to justify denial of refund where the import, sale, and tax-payment trail was otherwise established.

Conclusion: The refund could not be denied on the ground of description mismatch, and the assessee was entitled to the SAD refund.

Ratio Decidendi: Where the prescribed refund conditions are otherwise fulfilled and the imported goods can be correlated with the domestic sales through contemporaneous documents, a mere variation in description between import and sale documents does not defeat entitlement to SAD refund.

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