https://www.taxtmi.com/caselaws?id=751066 Refund of Special Additional Duty cannot be denied merely because the description of imported goods in the bill of entry does not exactly match the sales invoices, where supporting records establish that the imported and sold goods are the same. Chartered Accountant certificates and correlation statements may substantiate the nexus between import and sale. A minor variation in description, explained by market usage or classification based on thickness, is insufficient on its own to reject the claim when the underlying transaction is otherwise proved. The document states that the assessee was entitled to refund on these facts. en-us Thu, 04 Apr 2024 00:00:00 +0530 Sat, 06 Apr 2024 09:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751066 Refund of Special Additional Duty cannot be denied merely because the description of imported goods in the bill of entry does not exactly match the sales invoices, where supporting records establish that the imported and sold goods are the same. Chartered Accountant certificates and correlation statements may substantiate the nexus between import and sale. A minor variation in description, explained by market usage or classification based on thickness, is insufficient on its own to reject the claim when the underlying transaction is otherwise proved. The document states that the assessee was entitled to refund on these facts. Case-Laws Customs Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751066