https://www.taxtmi.com/caselaws?id=300048 Refund of Special Additional Duty under the notification cannot be denied solely because the sale invoice description differs in minor, non-material terms from the import description, where the documentary record establishes that the imported and sold goods are the same. The Tribunal relied on import documents, duty payment challans, invoices, VAT/CST acknowledgements, self-declaration, chartered accountant's certificate and a correlation certificate to hold that identifiable goods and supporting correlation are sufficient. On that basis, the rejection of SAD refund was set aside and relief was granted to the assessee. en-us Thu, 21 Dec 2017 00:00:00 +0530 Tue, 11 Jan 2022 08:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300048 Refund of Special Additional Duty under the notification cannot be denied solely because the sale invoice description differs in minor, non-material terms from the import description, where the documentary record establishes that the imported and sold goods are the same. The Tribunal relied on import documents, duty payment challans, invoices, VAT/CST acknowledgements, self-declaration, chartered accountant's certificate and a correlation certificate to hold that identifiable goods and supporting correlation are sufficient. On that basis, the rejection of SAD refund was set aside and relief was granted to the assessee. Case-Laws Customs Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300048