https://www.taxtmi.com/caselaws?id=392641 Refund of Special Additional Duty under Notification No. 102/2007-Cus. cannot be denied merely because invoice descriptions create a hyper-technical correlation issue, where the documentary record, including invoices, a Chartered Accountant's certificate, and proof of sales tax/VAT payment, establishes that the imported goods were the same goods sold and the refund conditions were otherwise satisfied. The commentary also notes that an order passed by a successor authority without giving the assessee an effective post-transfer hearing is inconsistent with fairness in adjudication. On these grounds, the refund claim was restored with consequential relief. en-us Mon, 20 Jan 2020 00:00:00 +0530 Sat, 21 Nov 2020 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392641 Refund of Special Additional Duty under Notification No. 102/2007-Cus. cannot be denied merely because invoice descriptions create a hyper-technical correlation issue, where the documentary record, including invoices, a Chartered Accountant's certificate, and proof of sales tax/VAT payment, establishes that the imported goods were the same goods sold and the refund conditions were otherwise satisfied. The commentary also notes that an order passed by a successor authority without giving the assessee an effective post-transfer hearing is inconsistent with fairness in adjudication. On these grounds, the refund claim was restored with consequential relief. Case-Laws Customs Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392641