SAD refund cannot be denied for descriptive mismatch when prescribed certificate and correlation statement are furnished.

Refund of Special Additional Duty cannot be denied merely because the Bill of Entry description does not exactly match the sales invoice description, where the importer produces the prescribed Chartered Accountant's certificate and correlation statement under Notification No. 102/2007-Customs and Circular No. 6/2008-Customs. The prescribed documents must show that the imported goods and sold goods are the same and that duty incidence was not passed on. If the revenue does not specifically impeach those documents, a subjective comparison of nomenclature is insufficient to reject the refund claim.

---

---

Issues: Whether refund of 4% Special Additional Duty could be denied merely because the description of the imported goods in the Bill of Entry did not exactly match the description in the sales invoices, when the importer produced the prescribed Chartered Accountant's certificate and correlation statement under the notification and circular.

Analysis: The refund procedure for SAD was governed by Notification No. 102/2007-Customs, as amended, and Circular No. 6/2008-Customs. The prescribed documents included a Chartered Accountant's certificate and supporting correlation statement to show that the imported goods and the goods sold were one and the same and that the incidence of duty had not been passed on. Where the revenue does not challenge the certificate and supporting correlation statement, the refund claim cannot be rejected solely on a mismatch in nomenclature between import documents and sales invoices. The finding was reinforced by the jurisdictional High Court's view that the prescribed notification and circular, and not a subjective comparison of descriptions, must control the adjudication.

Conclusion: The mismatch in description did not justify rejection of the refund claim, and the appellant was entitled to the refund.

Ratio Decidendi: In a SAD refund claim, once the importer furnishes the prescribed Chartered Accountant's certificate and correlation statement, the refund cannot be denied merely on descriptive mismatch between import and sales documents unless the certificate is specifically impeached.

---