https://www.taxtmi.com/caselaws?id=756779 Refund of Special Additional Duty cannot be denied merely because the Bill of Entry description does not exactly match the sales invoice description, where the importer produces the prescribed Chartered Accountant's certificate and correlation statement under Notification No. 102/2007-Customs and Circular No. 6/2008-Customs. The prescribed documents must show that the imported goods and sold goods are the same and that duty incidence was not passed on. If the revenue does not specifically impeach those documents, a subjective comparison of nomenclature is insufficient to reject the refund claim. en-us Thu, 08 Aug 2024 00:00:00 +0530 Fri, 09 Aug 2024 08:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756779 Refund of Special Additional Duty cannot be denied merely because the Bill of Entry description does not exactly match the sales invoice description, where the importer produces the prescribed Chartered Accountant's certificate and correlation statement under Notification No. 102/2007-Customs and Circular No. 6/2008-Customs. The prescribed documents must show that the imported goods and sold goods are the same and that duty incidence was not passed on. If the revenue does not specifically impeach those documents, a subjective comparison of nomenclature is insufficient to reject the refund claim. Case-Laws Customs Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756779