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Issues: Whether refund of special additional duty under Notification No. 102/2007-Cus. could be denied on the ground that the timber logs shown in the sales invoices did not tally with the import packing list, especially when the entire imported quantity was sold and no show-cause notice was issued.
Analysis: The rejection of refund was founded only on a general statement that some logs did not tally with the packing list, without clear particulars as to how the eligible quantity was worked out or in what manner the goods differed. The order did not specify whether the alleged mismatch related to variety, shape, size, colour, markings or dimensions. It was also not disputed that the entire imported quantity had been sold through the invoices produced. In such circumstances, and particularly because no show-cause notice had been issued, the assessee was denied an effective opportunity to meet the case. The explanation that logs may be cut to facilitate transport was a permissible appellate contention and was consistent with the earlier view taken in similar matters.
Conclusion: The assessee was entitled to the refund and the denial of refund on the basis of the alleged packing list mismatch was not sustainable.
Ratio Decidendi: Refund under the SAD exemption notification cannot be denied on a vague alleged mismatch between the sales invoice and packing list when the entire imported quantity is shown as sold, the basis of rejection is not clearly recorded, and principles of natural justice are violated by absence of a show-cause notice.
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