Sad refund - sez

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This query is : Resolved

Srinivas (Querist)

26 December 2014 Hi all,
Actually SAD paid while importing goods can be refunded if we pay VAT/CST. What if we Sold to an entity in SEZ where we don't have any liability to pay any Sales tax. Can we claim the Refund if the goods imported where sold to SEZ. Please post Case law or circular or section as the case may be.

Thanks in Advance. :)

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

03 January 2015 Case Laws M/s ADINATH TRADE LINK & OTHERS VERSUS COMMISSIONER OF CUSTOMS, Held the Refund of duty SAD PAID ON SUPPLY OF GOODS FROM SEZ TO DOMESTIC TARIFF AREA WAS ALLOWABLE ON THE GROUND THAT SUCH SUPPLIES WERE CONSTRUED AS IMPORT IN TERMS OF SECTION 30 OF SEZ ACT,2005 IN COMPLIANCE WITH DEFINED UNDER CUSTOM ACT,1962.

additional duty of customs leviable u/s 3(5) of the Customs Tariff Act paid at the time of clearance of goods from SEZ to DTA

– Held that:- The adjudicating authority was correct in coming to the conclusion that the appellants were eligible for refund of the amount of SAD paid by them – court relied upon the judgement.

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