SAD refund under Notification No. 102/2007-Cus. cannot be denied for minor invoice-description mismatch when records correlate.

Refund of SAD under Notification No. 102/2007-Cus. cannot be denied for a minor mismatch between the description in the sales invoice and the bill of entry where the records, read together, establish identity of the imported and sold goods. The goods were described by nature or classification in the bill of entry and by grade in the invoices, but no material discrepancy was shown. A statutory auditor's certificate also satisfied the notification requirement, as there was no evidence that it was improperly issued or failed to correlate with the accounts. The refund claim was therefore allowable.

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Issues: Whether refund of SAD under Notification No. 102/2007-Cus. could be denied on the ground that the description in the sales invoices did not exactly match the description in the bill of entry and that the chartered accountant's certificate was allegedly not properly verified.

Analysis: The bill of entry described the goods according to their nature/classification, while the sales invoices referred to the goods by grade. The records showed that the goods were imported and sold, and the invoices, bill of entry and chartered accountant's certificate, read together, established that there was no material discrepancy in the identity of the goods sold. The Tribunal also noted that minor discrepancies do not disentitle an importer from the refund benefit. As to the certificate, the notification required a certificate from a statutory auditor, and there was no material to show that the certificate was not so issued or that it failed to correlate with the appellant's accounts.

Conclusion: The grounds for rejecting the refund were unjustified. The refund claim was allowable.

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