https://www.taxtmi.com/caselaws?id=380102 Refund of Special Additional Duty under an exemption notification could not be denied merely because import documents and sale invoices used different grade codes, where the goods were otherwise substantively identifiable as the same. The Court noted that the prescribed documents and conditions were substantially complied with, the Chartered Accountant's certificate supported identity of the goods, and there was no material of fraud or misrepresentation. It approved the finding that the imported goods and sold goods were co-relatable and held that a purely technical variation in description did not justify rejection of the refund claim. en-us Thu, 04 Apr 2019 00:00:00 +0530 Tue, 12 Nov 2019 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380102 Refund of Special Additional Duty under an exemption notification could not be denied merely because import documents and sale invoices used different grade codes, where the goods were otherwise substantively identifiable as the same. The Court noted that the prescribed documents and conditions were substantially complied with, the Chartered Accountant's certificate supported identity of the goods, and there was no material of fraud or misrepresentation. It approved the finding that the imported goods and sold goods were co-relatable and held that a purely technical variation in description did not justify rejection of the refund claim. Case-Laws Customs Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380102