https://www.taxtmi.com/caselaws?id=345106 For SAD refund claims, a mismatch between the bill of entry description and the sales invoice was not enough to deny refund where the records showed the accessories were sold with the main machine, their value was included in the kit, and there was no contrary evidence that VAT/CST was unpaid. A Chartered Accountant's certificate from the statutory auditor was treated as sufficient evidence to rebut unjust enrichment; an uncorroborated accounting entry in the profit and loss account could not override it. The rejection of the refund was therefore unjustified, and refund with consequential relief followed. en-us Fri, 30 Jun 2017 00:00:00 +0530 Sat, 03 Feb 2018 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345106 For SAD refund claims, a mismatch between the bill of entry description and the sales invoice was not enough to deny refund where the records showed the accessories were sold with the main machine, their value was included in the kit, and there was no contrary evidence that VAT/CST was unpaid. A Chartered Accountant's certificate from the statutory auditor was treated as sufficient evidence to rebut unjust enrichment; an uncorroborated accounting entry in the profit and loss account could not override it. The rejection of the refund was therefore unjustified, and refund with consequential relief followed. Case-Laws Customs Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345106