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Issues: Whether refund of Special Additional Duty paid on imported goods was admissible under Notification No. 102/2007-Cus. where the local sale invoices contained minor variations in description and the Revenue questioned correlation between the imported goods and the goods sold in India on payment of VAT.
Analysis: The refund scheme under Notification No. 102/2007-Cus. permits repayment of SAD when the imported goods are subsequently sold in India and appropriate VAT is paid, subject to documentary proof establishing correlation. The required supporting documents, including statutory auditor/Chartered Accountant certificates, had been produced. The Tribunal noted that bulk imports are often sold in piece-meal invoices, making exact invoice-to-invoice matching difficult, and that the circulars issued by CBEC specifically contemplated certification of such correlation from the books of accounts. Minor differences in description and the manner in which bill of entry details were reflected did not discredit the claim when the overall documentary trail and VAT payment were established.
Conclusion: Refund of SAD was held admissible and the rejection of the claims was found unsustainable.
Final Conclusion: The appeals succeeded, and the appellants were held entitled to the refund with consequential relief.
Ratio Decidendi: For refund of SAD under Notification No. 102/2007-Cus., strict invoice identity is not indispensable where the imported goods and local sales are established through the documentary record and auditor certification, and minor discrepancies in description do not defeat the refund.
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