https://www.taxtmi.com/caselaws?id=198499 Refund of Special Additional Duty under Notification No. 102/2007-Cus. was admissible because the imported fire rated laminated glass could be identified as the same goods sold domestically, despite a descriptive difference in the bill of entry and tax invoice. The invoice's split description still matched the aggregate thickness of the imported goods, and shipment particulars were already reflected in the invoice, showing the goods were traceable. Since the goods were sold on payment of VAT/CST and the substantive conditions of the notification were met, a merely technical discrepancy in description or invoice timing could not defeat the refund. The order rejecting refund was set aside. en-us Wed, 03 Aug 2016 00:00:00 +0530 Fri, 02 Feb 2018 09:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198499 Refund of Special Additional Duty under Notification No. 102/2007-Cus. was admissible because the imported fire rated laminated glass could be identified as the same goods sold domestically, despite a descriptive difference in the bill of entry and tax invoice. The invoice's split description still matched the aggregate thickness of the imported goods, and shipment particulars were already reflected in the invoice, showing the goods were traceable. Since the goods were sold on payment of VAT/CST and the substantive conditions of the notification were met, a merely technical discrepancy in description or invoice timing could not defeat the refund. The order rejecting refund was set aside. Case-Laws Customs Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198499