https://www.taxtmi.com/caselaws?id=371056 Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied solely because the Bill of Entry description differed from the sale invoices, where Chartered Accountant certificates correlated the imported goods with the goods sold. The notification required evidence of domestic sale and payment of VAT/Sales Tax, and the binding circular accepted documentary proof of tax payment together with a statutory auditor's correlation certificate. As the lower authorities did not examine the certificates and relied only on the description mismatch, that discrepancy was held insufficient to reject the refund claim. en-us Fri, 12 Oct 2018 00:00:00 +0530 Fri, 06 Mar 2020 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371056 Refund of Special Additional Duty under Notification No. 102/2007-Cus. could not be denied solely because the Bill of Entry description differed from the sale invoices, where Chartered Accountant certificates correlated the imported goods with the goods sold. The notification required evidence of domestic sale and payment of VAT/Sales Tax, and the binding circular accepted documentary proof of tax payment together with a statutory auditor's correlation certificate. As the lower authorities did not examine the certificates and relied only on the description mismatch, that discrepancy was held insufficient to reject the refund claim. Case-Laws Customs Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371056