Partial refund of additional duty

702 views 4 replies

Dear Sir

 

I have a query regarding the partial refund of SAD.

Is there any provision or circular or notification regarding partial refund of additional duty?As we are selling some quantities of imported goods to our manufacturer customers and pass on the SAD to them and selling the rest quantities to others by charging VAT/Sales tax. We subsequently pay the VAT/Sales Tax to state govt. 

My query is that can I claim refund of partial SAD on quantities sold to the customers from whom we have collected the amount of VAT/sales tax.

Your reply will be highly appreciated.

Thanks.

 

 

Replies (4)

Plaese refer Notification no. 102/2007 at cbec site on custom

Thanks For response...

But there is no provisions or clarification on partial refund of SAD in the notification

No , we can claim SAD Refund for what ever materials sold without passing duty to manufacturers. If you purchased in Bill of Entry  - 100 qtys and sale with passing on duty - 20 nos and balance sales to others -80 nos, then you are eligible to claim SAD refund proportinately for 80 nos .

But can we claim SAD refund in two parts? like half claim in one month and balance claim in next month?

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