2016 (11) TMI 1613

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..... (T) 1. Issue in dispute relates to refund claim preferred by appellant in respect of 4% Additional Duty of Customs. Appellant had imported various grades of HDPE, LDPE and LLDPE granules. Original authority rejected the refund claim on the ground that there is mismatch in the description of the goods in the Bill of Entry and the one mentioned in the sales invoices. Ld. Counsel for the respondent .....

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..... ation No. 102/2007, dated 14-9-2007 inter alia requires the importer to provide copies of sale invoices of the imported goods in respect of which refund is claimed along with documents evidencing payment of the special additional duty of Customs. It is imperative that match between these two documents is established that goods for which SAD has been suffered have indeed been sold. Only when subseq .....

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