https://www.taxtmi.com/caselaws?id=239267 Refund of special additional duty was upheld where the sales invoices described the goods as LDPE and the imported goods as LLDPE, because the invoices and bills of entry were correlated, the mismatch was limited to one word, and the goods sold and imported were found to be substantially the same. The discrepancy was treated as unintentional, the tax treatment of LDPE and LLDPE was the same, and there was no basis to infer a deliberate attempt to claim refund without payment of tax. A chartered accountant's certificate was produced and the departmental circular discouraged detailed investigation where such certification was available, so no prima facie case for stay was made out. en-us Fri, 15 Mar 2013 00:00:00 +0530 Sat, 09 Nov 2013 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239267 Refund of special additional duty was upheld where the sales invoices described the goods as LDPE and the imported goods as LLDPE, because the invoices and bills of entry were correlated, the mismatch was limited to one word, and the goods sold and imported were found to be substantially the same. The discrepancy was treated as unintentional, the tax treatment of LDPE and LLDPE was the same, and there was no basis to infer a deliberate attempt to claim refund without payment of tax. A chartered accountant's certificate was produced and the departmental circular discouraged detailed investigation where such certification was available, so no prima facie case for stay was made out. Case-Laws Customs Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239267