https://www.taxtmi.com/caselaws?id=190200 Refund of Special Additional Duty cannot be denied merely because the description of imported goods in the Bills of Entry differs from the description used in domestic sales invoices, where the refund notification and related circular conditions are otherwise satisfied. The goods were traceable through the Bills of Entry references, the buyer's declaration that no SAD credit was available, and the VAT/CST shown on sale. The longer import description and shorter trade description in the invoice were treated as a minor wording variation, not a compliance failure. Accordingly, a description mismatch alone was held insufficient to defeat entitlement to SAD refund. en-us Wed, 05 Aug 2015 00:00:00 +0530 Thu, 09 Feb 2017 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190200 Refund of Special Additional Duty cannot be denied merely because the description of imported goods in the Bills of Entry differs from the description used in domestic sales invoices, where the refund notification and related circular conditions are otherwise satisfied. The goods were traceable through the Bills of Entry references, the buyer's declaration that no SAD credit was available, and the VAT/CST shown on sale. The longer import description and shorter trade description in the invoice were treated as a minor wording variation, not a compliance failure. Accordingly, a description mismatch alone was held insufficient to defeat entitlement to SAD refund. Case-Laws Customs Wed, 05 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190200