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2017 (11) TMI 1580 - CESTAT CHENNAISAD Refund - whether change in description of the goods in domestic retail invoice, is sufficient ground to deny benefit of refund under N/N. 102/2007? - Held that: - The goods imported in bulk from Indonesia having sold on retail basis, on certified sales invoices, which have been and assessed at the hands of the VAT authorities and which have been certified by the statutory auditor and the appellant, there cannot be any doubt that the goods imported were sold on “AS IT IS” basis - The attempt of the department to verify the sales by addressing the letters to some of the buyers has not elicited any response and that cannot mean that the goods were not sold to them - rejection of refund unjustified - appeal allowed - decided in favor of appellant.
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