https://www.taxtmi.com/caselaws?id=392476 The appeal centered on the denial of a refund of Special Additional Duty (SAD) under a customs notification due to a discrepancy in the description of imported goods. The Judicial Member found that the Revenue failed to establish that the goods were different or fell under separate classifications. Emphasizing the importance of expert certificates for clarity, the Member ruled in favor of the appellant, setting aside the denial and allowing the appeal with consequential benefits. The judgment highlighted that discrepancies in descriptions, without significant differences in goods, should not result in refund denials, stressing the need for clear evidence in customs refund cases. en-us Thu, 20 Feb 2020 00:00:00 +0530 Fri, 21 Feb 2020 11:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392476 The appeal centered on the denial of a refund of Special Additional Duty (SAD) under a customs notification due to a discrepancy in the description of imported goods. The Judicial Member found that the Revenue failed to establish that the goods were different or fell under separate classifications. Emphasizing the importance of expert certificates for clarity, the Member ruled in favor of the appellant, setting aside the denial and allowing the appeal with consequential benefits. The judgment highlighted that discrepancies in descriptions, without significant differences in goods, should not result in refund denials, stressing the need for clear evidence in customs refund cases. Case-Laws Customs Thu, 20 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392476