https://www.taxtmi.com/caselaws?id=421283 Refund of special additional duty cannot be denied merely because sale invoices use abbreviated product descriptions, where the importer produces original sale invoices and a chartered accountant's certificate correlating the imported goods with the goods sold. The tribunal found that the circular requiring such certification was satisfied, and that strict reliance on an anti-fraud circular aimed at fabricated or duplicate invoices was misplaced. On that basis, the documentary evidence was treated as sufficient to establish the refund claim, and the denial of SAD refund was unsustainable with interest following on the sanctioned amount. en-us Tue, 19 Apr 2022 00:00:00 +0530 Thu, 21 Apr 2022 08:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421283 Refund of special additional duty cannot be denied merely because sale invoices use abbreviated product descriptions, where the importer produces original sale invoices and a chartered accountant's certificate correlating the imported goods with the goods sold. The tribunal found that the circular requiring such certification was satisfied, and that strict reliance on an anti-fraud circular aimed at fabricated or duplicate invoices was misplaced. On that basis, the documentary evidence was treated as sufficient to establish the refund claim, and the denial of SAD refund was unsustainable with interest following on the sanctioned amount. Case-Laws Customs Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421283