https://www.taxtmi.com/caselaws?id=345637 Refund of Special Additional Duty on imported timber could not be denied on a vague mismatch between sales invoices and the import packing list where the record did not clearly show the quantity rejected or any material discrepancy in the goods. The department also did not dispute that the imported quantity had been sold, and the explanation that the logs were cut for transportation was accepted. Absence of a show-cause notice further deprived the assessee of an effective opportunity to meet the case, so the denial of refund was unsustainable. The impugned orders were set aside and the refund claim succeeded. en-us Mon, 03 Jul 2017 00:00:00 +0530 Tue, 01 Aug 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345637 Refund of Special Additional Duty on imported timber could not be denied on a vague mismatch between sales invoices and the import packing list where the record did not clearly show the quantity rejected or any material discrepancy in the goods. The department also did not dispute that the imported quantity had been sold, and the explanation that the logs were cut for transportation was accepted. Absence of a show-cause notice further deprived the assessee of an effective opportunity to meet the case, so the denial of refund was unsustainable. The impugned orders were set aside and the refund claim succeeded. Case-Laws Customs Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345637