SAD refund under import notification cannot be denied for clerical invoice mismatch when reconciliation and supporting proof establish same goods.

Under the SAD refund notification, refund cannot be denied merely because the sales invoice description differs from the Bills of Entry if the importer shows that the discrepancy is clerical and the goods are otherwise the same. Here, the sales invoice and Bills of Entry related to the same product, and the importer supported the claim with a Chartered Accountant's certificate, reconciliation statement and evidence of VAT payment. On that material, the notification requirements were treated as satisfied, and the mismatch was found to have no legal or factual basis for rejection. The refund claim for the disputed Bills of Entry was therefore allowed with consequential relief.

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Issues: Whether refund of Special Additional Duty could be denied for four Bills of Entry on the ground of mismatch between the description of goods in the sales invoices and the Bills of Entry, despite reconciliation documents and Chartered Accountant's certificate.

Analysis: The sales invoice and the Bills of Entry referred to the same product, and the variance in description was only a clerical error in the local sale invoice. The appellant produced a Chartered Accountant's certificate and reconciliation statement correlating the imported goods with the goods sold locally and showing payment of VAT. On the material placed, the requirements of Notification No. 102/2007-Cus. dated 14-11-2007 were held to have been satisfied. The rejection of refund on the stated mismatch was found to have no legal or factual basis.

Conclusion: The denial of refund for the four Bills of Entry was set aside and the refund claim was allowed.

Final Conclusion: The appellant was held entitled to the refund claim for the disputed Bills of Entry with consequential relief.

Ratio Decidendi: A refund under the SAD refund notification cannot be denied where the importer establishes, through reconciliation and supporting certification, that the invoice description discrepancy is merely clerical and the imported and sold goods are otherwise identifiable as the same goods.

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