SAD refund documentation: Bill of Entry reference in VAT challans is not mandatory when invoices and certificates establish correlation.

Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied merely because the VAT challans did not mention the Bill of Entry number, where the importer produced VAT challans together with a Chartered Accountant's certificate linking the sale invoices to the corresponding Bills of Entry. The relevant refund condition was satisfied by the documentary correlation on record, and there was no requirement that the VAT challan itself carry the Bill of Entry reference. The assessee was therefore entitled to the refund.

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Issues: Whether the refund claim of Special Additional Duty under Notification No. 102/2007-Cus. could be denied for want of the Bill of Entry number in the VAT challans, where the importer had produced VAT challans and a Chartered Accountant's certificate linking the sale invoices with the corresponding Bills of Entry.

Analysis: The refund condition was examined in the context of the documents produced by the importer. The record showed that VAT challans and a Chartered Accountant's certificate were furnished, and the certificate linked each sale invoice with the corresponding Bill of Entry. Since there is no requirement that the VAT authority's challan itself must mention the Bill of Entry number, the available documents were sufficient to establish the necessary correlation.

Conclusion: The refund could not be rejected on the ground that the VAT challans did not mention the Bill of Entry number, and the assessee was entitled to the refund.

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