https://www.taxtmi.com/caselaws?id=314543 Refund of Special Additional Duty under Notification No. 102/2007-Cus. was stated to be supportable on copies of relevant import and sale records where a Chartered Accountant's certificate and statutory audit evidence correlated the imported goods with subsequent sales and VAT payment. The original documents were not treated as an inflexible precondition when the refund claim was otherwise substantiated. A discrepancy between the descriptions in the Bills of Entry and the sales invoices, such as LDPE and LLDPE, was not regarded as fatal where the substantive refund conditions were met and the goods could be correlated. The commentary concludes that denial of refund on those grounds was unjustified. en-us Wed, 31 Jan 2024 00:00:00 +0530 Wed, 19 Jun 2024 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314543 Refund of Special Additional Duty under Notification No. 102/2007-Cus. was stated to be supportable on copies of relevant import and sale records where a Chartered Accountant's certificate and statutory audit evidence correlated the imported goods with subsequent sales and VAT payment. The original documents were not treated as an inflexible precondition when the refund claim was otherwise substantiated. A discrepancy between the descriptions in the Bills of Entry and the sales invoices, such as LDPE and LLDPE, was not regarded as fatal where the substantive refund conditions were met and the goods could be correlated. The commentary concludes that denial of refund on those grounds was unjustified. Case-Laws Customs Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314543