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2022 (1) TMI 915 - AT - CustomsRefund of SAD - mismatch of description of the goods in the bill of entry and in the subsequent sale invoices, through which Sales Tax/VAT payment were acknowledged - no correlation between products imported and product sold - HELD THAT:- It is a common knowledge that while raising invoices short forms are mostly used by the staff to save time and space and to a prudent man it would not appear irrational if “Prime Hot Rolled Alloyed Steel in Coils” are written as “HR Coil cut in to length” as its short forms since cut into pieces and “Cold Rolled non alloy steel sheet in coil” is written as “C.R. Coils”, that to when a Chartered Accountant/Statutory Auditor Certificate establishing correlation is in existence, which apart from the Clarificatory Circular No. 06/2008-Cus., can also be accepted as a piece of evidence under Section 45 of the Indian Evidence Act as being opinion of export. The decision rendered by the Hon'ble High Court of Madras in the case of JOHNSON LIFTS PVT. LTD. VERSUS ASSTT. COMMR. OF CUS. (REFUNDS) , CHENNAI [2021 (2) TMI 401 - MADRAS HIGH COURT] that has clearly stipulated that the respondent-department is bound to accept the description of goods in the import documents as well as sale invoice to be one and the same, on the strength of the certificate/correlation statement issued by the Statutory Auditor (Chartered Accountant). Denial of refund of SAD is hereby set aside. The appellant is entitled to get a refund of ₹ 6,48,118/- and ₹ 1,97,740/- respectively with applicable interest and the respondent-department is directed to pay the same within a period of 3 months from the date of receipt of this order - Appeal allowed - decided in favor of appellant.
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