SAD refund requires proof that imported goods and domestic sales are identical, with matching sale documentation.

Refund of special additional duty under Notification No. 102/2007-Cus was available only where the importer proved that the goods sold in India were the same goods that had been imported, supported by the required sale invoices and other identity-linked documentation. The claim failed because the sale invoices did not match the imported aluminum foil sizes and invoices were not produced for all claimed import sizes, leaving no reliable correlation between import and domestic sale. The cited circulars and amended notification did not displace this foundational requirement. On that basis, the refund claim was held inadmissible.

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Issues: Whether refund of special additional duty under Notification No. 102/2007-Cus dated 14.09.2007 was admissible when the appellant failed to establish correlation between the imported aluminum foil and the goods sold domestically.

Analysis: The refund notification required that the goods sold in India must be the same goods that were imported and that sale invoices for the imported goods must be produced. The adjudicating authority found that several sizes shown in the sale invoices did not match the sizes imported through the bills of entry, and the appellant did not produce invoices for all the claimed import sizes. In the absence of reliable correlation between the imported goods and the sold goods, the essential condition for refund was not satisfied. The cited circulars and amended notification did not assist the appellant because the foundational requirement of identity between imported and sold goods remained unproved.

Conclusion: The refund claim was not admissible and the appeal failed.

Final Conclusion: Relief under the SAD refund notification was denied because the appellant could not prove that the goods sold domestically were the same goods on which SAD had been paid.

Ratio Decidendi: Refund of SAD under the notification is available only when the importer proves a clear nexus between the imported goods and the goods sold domestically, supported by the required sale documentation.

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