Customs refund under SAD notification requires clear identity between imported and sold goods; description mismatch defeats the claim.

Refund of additional duty of customs under Notification No. 102/2007-Customs depends on a satisfactory correlation between the imported goods and the goods later sold, supported by sale invoices and related documents. Minor invoicing discrepancies may be overlooked, but a mismatch in the description of the goods themselves is not a curable defect where it prevents verification of identity between import and sale. On that basis, the refund claim was rejected because the description mismatch defeated the required linkage between the Bill of Entry and the sale invoices.

---

---

Issues: Whether refund of additional duty of customs under Notification No. 102/2007-Customs dated 14.09.2007 could be denied on the ground that the description of the imported goods in the Bill of Entry did not exactly match the description in the sale invoices.

Analysis: The notification requires the importer to establish that the goods on which special additional duty was paid were subsequently sold and to furnish the relevant sale invoices and supporting documents. The essential requirement is a satisfactory correlation between the imported goods and the goods sold, so that the identity of the goods can be verified by the refund authority. While minor invoicing discrepancies may be ignored, a mismatch in the description of the goods themselves is not a mere curable defect where it prevents establishment of the identity of the imported and sold goods.

Conclusion: The refund claim was not allowable because the discrepancy in the description of the goods went to the identity of the goods and defeated the required correlation between import and sale documents.

---