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2017 (12) TMI 1828 - CESTAT CHENNAIRefund of SAD - rejection of refund on the ground that there is discrepancy in the description between the goods imported and subsequent sale of goods in India - N/N. 102/2007-Cus. as amended - HELD THAT:- The issue is no longer res integra and it has been settled in a number of Tribunal decisions that minor differences in description of goods and sales invoices cannot disentitle the importer from availing benefit of Notification No.102/2007-Cus. Reliance placed in the decision in the case of COMMISSIONER OF CUSTOMS (SEA EXPORT), CHENNAI VERSUS SHRI RAM IMPEX INDIA (P) LTD. [2013 (11) TMI 1354 - CESTAT CHENNAI] where it was held that There is no condition in the Notification that the Bill of Entry number should be mentioned in the sale invoice. Appeal allowed - decided in favor of appellant.
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