Case study
1. The definition of a commercial invoice
The applicant of a commercial invoice must be the credit beneficiary and the party for the commercial invoice must be the credit applicant.

2. Drawee for a bill of exchange
There is no provision declaring a drawee for a bill of exchange must be the credit applicant. And a drawee for a bill of exchange shouldn't be a credit applicant. The drawee in this case is usually a opening bank but sometimes it can be a paying bank or reimbursing bank.

3. A drafter and the party in a commercial invoice
A commercial invoice must be issued by a appointed beneficiary of a credit and to a applicant. (The Sub-Article 37(a) of U.C.P 500) The only exception is if a credit is transferred case than the 1st beneficiary should be the drafter of a invoice but if the 2nd beneficiary drafts a invoice, this should be accepted too as per the provision. It seems the inconsistency is rare case because even though a credit is transferred, the 1st beneficiary has the right to substitute to substitute with the beneficiary's own name.

Conclusion
For this case, it seems irrational to declare as document discrepancy because the party for the commercial invoice is indicated as the applicant and the drawee of a bill of exchange is the opening bank, not the applicant.

Case 2
In the credit opened by company H, the packing list reads "Garment" and for the detail description it reads "Garment details are offer No.242". But in the actual presented commercial invoice, it indicates "Garment" and all the weight units per products. And one part of the packing list was including a inconsistent product to the offer No. 242 packing list. So the company H refused payment declaring inconsistent packing list.

Case study
1. Product list in a commercial invoice
A packing list in a commercial invoice should strictly consistent to the credit terms and if each wording is different, the consistency must be proofed according to the specific standard banking practice. Other documents rather than a commercial invoice may have a general term that is not inconsistent to a packing list of a credit. (The Sub-Article 37(c) of U.C.P 500)

2. Specific details of packing lists can be refer to a offer sheet
If there is a instruction stipulating in case if there are too many products and quantities to indicate in a credit, the specific details are to be followed by a offer sheet or a pro forma invoice, there is a concern if a bank should compare all the products listed in a offer sheet and the list from a pro forma invoice in detail. For this, I.C.C has following opinion. If goods as per pro forma invoice No.242, such wording should be regarded as one of a detail list. If it reads, the products list as per pro forma invoice but not attaching it, than a bank has no responsibility to review the details on a pro forma invoice when reviewing for documents. Per I.C.C pub 489 case 266, a bank may confirm only the indication written on a commercial invoice whether it has the same wording as above. There is another concern whether a bank should review a pro forma invoice if it was attached at the time of credit opening. For this, I.C.C. expressed that a bank should inhibit such a opening of credit since a credit attached with a pro forma invoice is unclear credit. And per I.C.C pub 489 case 267, a beneficiary must change all the conditions to be consistent when receiving a credit attached with a pro forma invoice if there is any inconsistency.

Conclusion
Payment rejection is not acceptable in this case because of inconsistency in the packing list of a commercial invoice and offer sheet. because, the offer details are not the part of a credit terms. But if a commercial invoice has a wording declaring that it follows a credit term as offering details, than it is inconsistent.