https://www.taxtmi.com/caselaws?id=417450 Refund of special additional duty under Notification No. 102/2007-Cus. depends on correlation between the imported goods and the goods sold, supported by original ST/VAT payment documents and a statutory auditor or chartered accountant certificate. A mere mismatch in wording, including abbreviated invoice descriptions that do not exactly match the bill of entry, does not by itself defeat the claim where the records otherwise establish identity and quantity correlation. Hyper-technical insistence on identical descriptions is unwarranted when the imported and sold goods can be reliably linked. The refund claim was therefore allowed with applicable interest. en-us Fri, 21 Jan 2022 00:00:00 +0530 Mon, 24 Jan 2022 08:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417450 Refund of special additional duty under Notification No. 102/2007-Cus. depends on correlation between the imported goods and the goods sold, supported by original ST/VAT payment documents and a statutory auditor or chartered accountant certificate. A mere mismatch in wording, including abbreviated invoice descriptions that do not exactly match the bill of entry, does not by itself defeat the claim where the records otherwise establish identity and quantity correlation. Hyper-technical insistence on identical descriptions is unwarranted when the imported and sold goods can be reliably linked. The refund claim was therefore allowed with applicable interest. Case-Laws Customs Fri, 21 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417450