https://www.taxtmi.com/caselaws?id=354542 Refund of Special Additional Duty under Notification No. 102/2007-Cus. cannot be denied for a minor mismatch in the description of plastic granules between the Bills of Entry and sales invoices when the imported goods were in fact sold and VAT was paid. The refund scheme is meant to neutralise SAD incidence after subsequent sale, and technical discrepancies do not defeat the claim absent evidence that the goods were different or that the sale condition was not met. The generic description used in the invoices, and the absence of a local VAT requirement to mention grades, were treated as insufficient grounds to reject refund. en-us Thu, 02 Nov 2017 00:00:00 +0530 Wed, 31 Jan 2018 08:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354542 Refund of Special Additional Duty under Notification No. 102/2007-Cus. cannot be denied for a minor mismatch in the description of plastic granules between the Bills of Entry and sales invoices when the imported goods were in fact sold and VAT was paid. The refund scheme is meant to neutralise SAD incidence after subsequent sale, and technical discrepancies do not defeat the claim absent evidence that the goods were different or that the sale condition was not met. The generic description used in the invoices, and the absence of a local VAT requirement to mention grades, were treated as insufficient grounds to reject refund. Case-Laws Customs Thu, 02 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354542