SAD refund documentation: abbreviated invoice descriptions did not defeat the claim when invoices and auditor certification matched goods sold.

Refund of special additional duty cannot be denied merely because sale invoices use abbreviated product descriptions, where the importer produces original sale invoices and a chartered accountant's certificate correlating the imported goods with the goods sold. The tribunal found that the circular requiring such certification was satisfied, and that strict reliance on an anti-fraud circular aimed at fabricated or duplicate invoices was misplaced. On that basis, the documentary evidence was treated as sufficient to establish the refund claim, and the denial of SAD refund was unsustainable with interest following on the sanctioned amount.

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Issues: Whether refund of special additional duty could be denied merely because the sale invoices contained abbreviated or short descriptions of the goods, despite production of original sale invoices and a chartered accountant's certificate correlating the imported goods with the goods sold.

Analysis: The refund claim was rejected on the ground that the descriptions in the import documents and sale invoices did not exactly tally. The order records that the invoices used abbreviated descriptions such as "Tinplate" and "T.M.B.P." for goods described in import documents more fully. It also records that the importer had produced original sale invoices and certificates issued by the statutory auditor/chartered accountant. The governing circular required such a certificate to correlate payment of sales tax/VAT on the imported goods with the sale invoices. In these circumstances, the tribunal held that the strict reliance on the anti-fraud circular dealing with fabricated or duplicate invoices was misplaced, and the supporting certificate and invoices were sufficient to establish the claim.

Conclusion: The denial of refund was unsustainable, and the assessee was held entitled to refund of the special additional duty with applicable interest.

Final Conclusion: The appellate relief was granted by setting aside the denial of SAD refund and directing payment of the sanctioned amount with interest.

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