https://www.taxtmi.com/caselaws?id=300135 Refund of SAD under Notification No. 102/2007-Cus. cannot be denied for a minor mismatch between the description in the sales invoice and the bill of entry where the records, read together, establish identity of the imported and sold goods. The goods were described by nature or classification in the bill of entry and by grade in the invoices, but no material discrepancy was shown. A statutory auditor's certificate also satisfied the notification requirement, as there was no evidence that it was improperly issued or failed to correlate with the accounts. The refund claim was therefore allowable. en-us Fri, 15 Mar 2019 00:00:00 +0530 Fri, 14 Jan 2022 08:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300135 Refund of SAD under Notification No. 102/2007-Cus. cannot be denied for a minor mismatch between the description in the sales invoice and the bill of entry where the records, read together, establish identity of the imported and sold goods. The goods were described by nature or classification in the bill of entry and by grade in the invoices, but no material discrepancy was shown. A statutory auditor's certificate also satisfied the notification requirement, as there was no evidence that it was improperly issued or failed to correlate with the accounts. The refund claim was therefore allowable. Case-Laws Customs Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300135