https://www.taxtmi.com/caselaws?id=271501 Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied merely because the description in the Bills of Entry differed from the domestic sales invoices, where the substantive conditions of the notification and CBEC circulars were satisfied. The Bills of Entry contained the required customs description, the invoices identified the imported goods and relevant Bills of Entry, and the buyer declaration against SAD credit was present. Collection of sales tax or VAT also showed domestic sale of the imported goods. A mere variation in trade description was not a valid ground to refuse refund, and the denial was unsustainable. en-us Thu, 03 Dec 2015 00:00:00 +0530 Mon, 08 Feb 2016 10:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271501 Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied merely because the description in the Bills of Entry differed from the domestic sales invoices, where the substantive conditions of the notification and CBEC circulars were satisfied. The Bills of Entry contained the required customs description, the invoices identified the imported goods and relevant Bills of Entry, and the buyer declaration against SAD credit was present. Collection of sales tax or VAT also showed domestic sale of the imported goods. A mere variation in trade description was not a valid ground to refuse refund, and the denial was unsustainable. Case-Laws Customs Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271501