TMI Blog2020 (4) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... verifying the records of the appellant itself who claims that the goods sold by them are the same goods which have been imported and the Revenue alleging that these are not the same goods; therefore, onus is on the Revenue to prove that the goods sold by the appellant are not the same goods which have been imported. The SAD is paid on importation of the goods to safe guard the revenue of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a refund claim of additional duty of customs paid by them on importation of Acrylic Fibre Dyed and paid additional customs duty (SAD). The same was sold by the appellant in the open market and the description in the invoice given as Acrylic Fibre . It was also mentioned in the invoice that the goods which have covered in the said invoice, no credit of additional duty of customs levied under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... match in the description of the goods, but it is mentioned on the invoice that the incidence of SAD has not been passed, the buyer which clearly indicate that the goods which were sold by the appellant are imported goods on which SAD has been paid by them. This fact has not been verified by the Revenue from the documents and merely on the ground that there was a mis-match in the description of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar to the decisions relied upon by the learned Counsel for the appellant; therefore, the said decisions cannot be relied upon. 5. Heard the parties and considered the submissions. 6. In this case, the sole issue for denial of the refund claim is that there is a mis-match in the description of the goods, therefore, it was concluded that the goods imported by the appellant were not the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me has been paid by the appellant, therefore, the appellant is entitled to claim the refund of SAD paid by them at the time of importation of the goods in terms of Notification No. 102/2007-Cus dt. 14.09.2007. Therefore, as the Revenue failed to prove contrary to the claim of the appellant, therefore, the refund claim cannot be rejected. 7. In view of this, I set aside the impugned order and al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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