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2019 (5) TMI 830 - MADRAS HIGH COURTRefund of SAD - N/N. 102/2007 dated 14.09.2007 - compliance with Condition No.2 (e) (iii) of Notification - correlation of 'goods imported' versus 'goods sold in India' - discrepancy in the description of goods was in the nature of curable effect - appellant has not adopted the same code while describing the product in their sale invoices - HELD THAT:- A Notification which grants refund was an exemption notification, should be construed strictly and the conditions contained should be scrupulously adhered to. There are three documents which the importer has to produce for being entitled for refund of SAD, they being, (i) document evidencing payment of the said additional duty; (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. The adjudicating authority appears to have done a thorough scrutiny of the documents and granted refund in full. In respect of the remaining portion, the only reason for rejection is that the appellant has not adopted the same code while describing the product in their sale invoices. The explanation offered by the appellant/importer is that the numbers which followed the letters HDPE/LDPE/LLDPE are relevant only for person who is importing goods from the foreign country on orders being placed by the appellant and is of no consequence on the sale while selling the product in the local market - the adjudicating authority has not come to a conclusion that the product sold was entirely different. In fact, there was nothing on record to disbelieve the Chartered Accountant's certificate which certified that both products are one and the same. If the adjudicating authority had to disbelieve such certification, then there should have been material to do so. However, the larger question would be whether at all such jurisdiction is vested with the adjudicating authority, when there is no allegation of any fraud or misrepresentation against the appellant. The finding of the Tribunal is not sustainable, considering the facts and circumstances of the case, as the adjudicating authority himself was satisfied that substantial amount of claim for refund was sustainable - Appeal allowed - decided in favor of appellant.
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