Substantive refund eligibility prevails over technical invoice discrepancies when imported goods are identifiable and domestic tax has been paid.

Refund of Special Additional Duty under Notification No. 102/2007-Cus. was admissible because the imported fire rated laminated glass could be identified as the same goods sold domestically, despite a descriptive difference in the bill of entry and tax invoice. The invoice's split description still matched the aggregate thickness of the imported goods, and shipment particulars were already reflected in the invoice, showing the goods were traceable. Since the goods were sold on payment of VAT/CST and the substantive conditions of the notification were met, a merely technical discrepancy in description or invoice timing could not defeat the refund. The order rejecting refund was set aside.

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Issues: Whether refund of Special Additional Duty under Notification No. 102/2007-Cus. was admissible where the bill of entry description differed from the tax invoice description and the tax invoice was issued before the bill of entry was filed.

Analysis: The imported goods were fire rated laminated glass of total thickness 17.52 mm, and the tax invoice described the same goods by splitting the thickness into constituent layers. The aggregate thickness in the invoice matched the goods imported, so there was no mismatch between the imported and sold goods. The invoice also carried the bill of lading number, vessel particulars and container number, showing that the shipment details were already known when the invoice was issued. As the goods were sold in the domestic market on payment of VAT/CST, the substantive conditions of the notification were satisfied.

Conclusion: The refund was admissible and the denial of benefit was unsustainable.

Final Conclusion: The order rejecting refund was set aside and the appellant was held entitled to consequential refund benefit.

Ratio Decidendi: Where the substantive conditions of a refund notification are fulfilled, a merely technical discrepancy in description or invoice timing will not defeat refund if the imported goods can be identified as the goods sold in the domestic market and tax has been paid on the onward sale.

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