Special Additional Duty refund cannot be denied for invoice description mismatch when imported goods are resold as such and VAT is paid.

A refund of Special Additional Duty under Notification No. 102/2007 could not be denied merely because the import documents and domestic retail invoices described the goods differently, where the goods were sold in the same condition in which they were imported and VAT was paid on resale. The supporting evidence, including invoices, VAT returns, chartered accountant certification and the appellant's records, showed actual sales of the imported goods. A failure to obtain responses from some buyers did not by itself disprove the sales, and the description difference was treated as only a grade reference. The refund claim was therefore held admissible.

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Issues: Whether a mere difference in description between the import documents and the domestic retail invoices is sufficient to deny refund of Special Additional Duty under Notification No. 102/2007 when the imported goods were sold in the same form and VAT was paid.

Analysis: The imported goods were sold on retail basis in the same condition in which they were imported, and the sales were supported by invoices, VAT returns, chartered accountant certification and the appellant's records. The attempted verification from some buyers did not yield any response, but that by itself did not disprove the actual sales. The prior order in the appellant's own case had already accepted that the goods described as gambier extract booch in the Bills of Entry and gambier in the sales invoices were the same goods, with booch being only a grade description. In these circumstances, the discrepancy in description could not by itself justify denial of the refund.

Conclusion: The rejection of refund was not justified and the refund claim was admissible.

Ratio Decidendi: A refund of Special Additional Duty cannot be denied merely because the domestic sales invoice describes the goods differently, where the evidence shows that the imported goods were sold as such and the requisite tax was paid on resale.

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