Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules.

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....Departmental appeal limitation after recall from the call book is determined by the original filing date; administrative renumbering does not create a fresh appeal or make it time-barred. For special additional duty refund on imported plastic granules, generic sale-invoice descriptions did not negate correlation where Bills of Entry, sale invoices, reconciliation, VAT/CST payment records and a Chartered Accountant's certificate supported the claim. Sales through consignment agents did not independently justify rejection absent a specific documentary defect. Wikipedia material could not displace contemporaneous import and sale records. The refund sanction was restored, while the departmental appeal failed on merits.....