https://www.taxtmi.com/caselaws?id=751513 CESTAT Ahmedabad allowed the appeal against recovery of SAD refund. The appellant imported wooden logs and sold them as sawn timber after processing. The department denied refund under N/N. 102/2007-Cus citing mismatch between imported goods and sale invoice descriptions. The Tribunal held that processing timber logs into sawn timber doesn't disqualify refund eligibility as the same imported goods were sold with VAT/sales tax paid. Minor procedural differences in descriptions don't affect substantial refund entitlement. The demand was also time-barred as the show cause notice was issued beyond one year without evidence of suppression or misrepresentation. en-us Mon, 15 Apr 2024 00:00:00 +0530 Wed, 17 Apr 2024 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751513 CESTAT Ahmedabad allowed the appeal against recovery of SAD refund. The appellant imported wooden logs and sold them as sawn timber after processing. The department denied refund under N/N. 102/2007-Cus citing mismatch between imported goods and sale invoice descriptions. The Tribunal held that processing timber logs into sawn timber doesn't disqualify refund eligibility as the same imported goods were sold with VAT/sales tax paid. Minor procedural differences in descriptions don't affect substantial refund entitlement. The demand was also time-barred as the show cause notice was issued beyond one year without evidence of suppression or misrepresentation. Case-Laws Customs Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751513