Sad refund

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This query is : Resolved

Mayur Ejrekar (Querist)

02 January 2015 What is the extend to which SAD (special Additional Duty) refund can be claimed under the Customs Act?
What is the procedure and documentation to be followed for that? What are the goods eligible for deduction?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

03 January 2015 Generally importer can admissible for sad Refund from the date of payment of duty one Year.CBEC NOTIFICATION NO.CBEC 93/2008.

Check List of Documents:
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Form of Refund Application
Calculation / Worksheet for refund
Self Declaration/ undertaking
All original challans evidencing payment of Vat with details of invoices.
Original Charted Accountant Certificate
Duplicate Bill of Entry (Importer’s Original-Copy)
Original TR-6 Challan for payment of Custom Duty.
Copies of purchase invoice & bill of lading.
List containing invoice nos. & amount of VAT/CST paid on imported goods for which refund is claimed.
Authority Letter.
Copy of Notification No.102/2007 Customs dated 14.09.2007
Original VAT/CST deposited certificate issued by the VAT Department.
Self attested photocopy of Agreement in case of High seas sales (if any).
Self attested Duplicate/Carbon Copies of Sales Invoices (B/E No. must be mentioned on the Sales Invoices and following stamp must be their on the sales invoices)

MORE INFO:

https://www.cbec.gov.in/customs/cs-circulars/cs-circulars08/circ06-2k8-cus.htm

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