https://www.taxtmi.com/highlights?id=56679 Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally - the respondent seems to have applied their own logic and imagination to differentiate the imported goods with the goods sold locally inside India. If at all, the respondent was of the view that the descriptions in the imported goods and locally sold goods are different, the only yardstick that requires to be applied is the conditions prescribed in Notification No. 102/2007 - The respondent shall refund the claim made by the petitioner - HC en-us Thu, 11 Feb 2021 06:02:09 +0530 Thu, 11 Feb 2021 06:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56679 Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally - the respondent seems to have applied their own logic and imagination to differentiate the imported goods with the goods sold locally inside India. If at all, the respondent was of the view that the descriptions in the imported goods and locally sold goods are different, the only yardstick that requires to be applied is the conditions prescribed in Notification No. 102/2007 - The respondent shall refund the claim made by the petitioner - HC Highlights Customs Thu, 11 Feb 2021 06:02:09 +0530 https://www.taxtmi.com/highlights?id=56679