https://www.taxtmi.com/caselaws?id=757519 Refund of Special Additional Duty cannot be refused merely because the description of imported goods differs from the description in sale invoices, where the claimant produces the prescribed bills of entry, sales invoices, VAT/CST payment records and a Chartered Accountant's reconciliation certificate. A minor and curable discrepancy in description does not defeat the claim when the substantive conditions for refund are otherwise shown to be satisfied and there is no reliable material to discredit the supporting certificate or to show that VAT/CST was not paid on the subsequent sale. Technical objections alone are insufficient to reject such a refund claim. en-us Tue, 27 Aug 2024 00:00:00 +0530 Wed, 28 Aug 2024 09:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757519 Refund of Special Additional Duty cannot be refused merely because the description of imported goods differs from the description in sale invoices, where the claimant produces the prescribed bills of entry, sales invoices, VAT/CST payment records and a Chartered Accountant's reconciliation certificate. A minor and curable discrepancy in description does not defeat the claim when the substantive conditions for refund are otherwise shown to be satisfied and there is no reliable material to discredit the supporting certificate or to show that VAT/CST was not paid on the subsequent sale. Technical objections alone are insufficient to reject such a refund claim. Case-Laws Customs Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757519