SAD can be claimed by submitting documents to customs.
However, can I simply pass on the SAD (+cess) to the buyer of my imported goods (we have just started with importing/trading business). Can the buyer, who is a manufacturer claim the refund of SAD? or only I can claim the refund?
Say, Details of the payment we made to custom are:
1. BCD: 1,14,224 (Non refundable)
2. a) CVD - 125646
b)Edu Cess CVD - 2512.9
c)SHE Cess CVD- 1256.5 (All refundable under Excise)
3. Custom Edu Cess - Rs. 4872. 8
4. SAD - Rs. 55,727.7
5. SH. Cust Edu Cess - Rs. 2436.4
ARE POINTS 3, 4 and 5 refundable (Rs. 4872. 8 + Rs. 55,727.7 + Rs. 2436.4 = Rs. 63036.9) and Can it be passed on to the Buyer (Excise Manufacturer) who can claim refund?