2022 (1) TMI 915

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....had imported "Prime Hot Rolled Alloyed Steel in Coils" which were cut to length and sold through sale invoices with description "HR Coil cut in to length". Refund of SAD was sought by the appellant as per Notification No. 102/2007-Cus. that was allowed by the adjudicating authority but denied by the Commissioner (Appeals), in the Order-in-Appeal passed at the instance of the Respondent, on the ground of no correlation between products imported and product sold including quantity thereof (weighment). Challenge to denial of refund of Rs. 6,48,118/- in Appeal No. C/87798/2013 has been preferred by the appellant in this forum. Another appeal challenging rejection of its claim of Rs. 1,97,740/- in appeal No. C/87799/2013 has also been filed wher....

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..../VAT on the imported goods (in respect of which refund is claimed) with the invoices of sale, would be required along with the original tax / duty payment documents as proof of payment of appropriate ST/VAT for the purpose of para 2(d) & (e) of the said notification." (underlined to emphasise) 3. As can be seen from the appeal paper book in its annexure at page 93 i.e. tax invoice and page 94 i.e. tax invoice of consignment agent and tax invoice at page 99, the description of items are mentioned in short form linking the bill of entry number with its subsequent invoice number. It is a common knowledge that while raising invoices short forms are mostly used by the staff to save time and space and to a prudent man it would not appear irrati....

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....Ltd. Vs. CC Kandla [2014 (299) ELT 455 (Tri.-Ahd.)], Shanti Enterprises Vs. CC, New Delhi [2016 (343) ELT 446 (Tri.- Del.)], P.P. Products Ltd. Vs. CC, Chennai [2019 (367) ELT 707 (Mad.)], learned Counsel for the appellant further submits that mere mismatch in description or cutting or selling of product would not disentitle the product to the benefit of Notification No. 102/2007- Cus. Further, the decision rendered by the Hon'ble High Court of Madras in the case of Johnson Lifts Pvt. Ltd. Vs. Assistant Commissioner of Customs (Refunds), Chennai reported in 2020 (374) ELT 519 (Mad.) that has clearly stipulated that the respondent-department is bound to accept the description of goods in the import documents as well as sale invoice to be....