9911796707
TMI Blog2024 (4) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the variation in the description and is satisfactory. Further, the appellant had produced Chartered Accountant certificate as well as the correlation statements along with the refund claim. In such circumstances the original authority ought not to have denied the refund claim. The Tribunal in the case of Ganesha Impex Vs. Commissioner of Customs (Sea-Import),[ 2019 (3) TMI 1949 - CESTAT CHENNAI] had occasion to consider a similar issue. The Tribunal held that when the documents established that of the goods imported co-related with the invoices, the refund should not be denied on some minor variation in describing the goods. The Hon ble jurisdiction of High Court in the case of P.P. Products Ltd., Vs. Commissioner of Customs, [ 2019 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sales invoice co-relate with the documents relating to the import of goods. In spite of furnishing these documents the original authority has rejected the refund claim observing that the description of the goods in the bill of entry is HR Plates , where as the description of goods in the sales invoices are shown as MS Plates and HR Sheets . It is submitted by the Ld. Counsel that the description given in the bills of entry are in accordance with the classification adopted for the payment of duty. The description of goods in the sales invoice is more akin to the local use of the goods and these were differentiated as MS Plates and HR Sheets on the basis of the thickness. As there was small variation in the thickness in millimeters, they we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve denied the refund claim. The Tribunal in the case of Ganesha Impex Vs. Commissioner of Customs (Sea-Import), Chennai 2019 (369) ELT 1402 (Tribunal Chennai) had occasion to consider a similar issue. The Tribunal held that when the documents established that of the goods imported co-related with the invoices, the refund should not be denied on some minor variation in describing the goods. The relevant para reads as under: - 5. The two defects pointed out by the department for rejecting the refund claim is that the description of the goods shown in the sales invoices does not tally with the description of the goods in the bill of entry. From the submissions made, it is seen that the description shown in the bill of entry is as per the natur ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
