https://www.taxtmi.com/caselaws?id=300052 Under the SAD refund notification, refund cannot be denied merely because the sales invoice description differs from the Bills of Entry if the importer shows that the discrepancy is clerical and the goods are otherwise the same. Here, the sales invoice and Bills of Entry related to the same product, and the importer supported the claim with a Chartered Accountant's certificate, reconciliation statement and evidence of VAT payment. On that material, the notification requirements were treated as satisfied, and the mismatch was found to have no legal or factual basis for rejection. The refund claim for the disputed Bills of Entry was therefore allowed with consequential relief. en-us Fri, 15 Jan 2021 00:00:00 +0530 Tue, 11 Jan 2022 08:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300052 Under the SAD refund notification, refund cannot be denied merely because the sales invoice description differs from the Bills of Entry if the importer shows that the discrepancy is clerical and the goods are otherwise the same. Here, the sales invoice and Bills of Entry related to the same product, and the importer supported the claim with a Chartered Accountant's certificate, reconciliation statement and evidence of VAT payment. On that material, the notification requirements were treated as satisfied, and the mismatch was found to have no legal or factual basis for rejection. The refund claim for the disputed Bills of Entry was therefore allowed with consequential relief. Case-Laws Customs Fri, 15 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300052