https://www.taxtmi.com/caselaws?id=351701 A refund of Special Additional Duty under Notification No. 102/2007 could not be denied merely because the import documents and domestic retail invoices described the goods differently, where the goods were sold in the same condition in which they were imported and VAT was paid on resale. The supporting evidence, including invoices, VAT returns, chartered accountant certification and the appellant's records, showed actual sales of the imported goods. A failure to obtain responses from some buyers did not by itself disprove the sales, and the description difference was treated as only a grade reference. The refund claim was therefore held admissible. en-us Fri, 01 Sep 2017 00:00:00 +0530 Fri, 08 Mar 2019 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351701 A refund of Special Additional Duty under Notification No. 102/2007 could not be denied merely because the import documents and domestic retail invoices described the goods differently, where the goods were sold in the same condition in which they were imported and VAT was paid on resale. The supporting evidence, including invoices, VAT returns, chartered accountant certification and the appellant's records, showed actual sales of the imported goods. A failure to obtain responses from some buyers did not by itself disprove the sales, and the description difference was treated as only a grade reference. The refund claim was therefore held admissible. Case-Laws Customs Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351701