4% SAD Refund - Board Clarifies
CBEC in Circular No 6/2008-Customs dated 28.04.2008 prescribed the manner of claim and sanction of 4% SAD refund in terms of notification No. 102/2007-Customs dated 14.09.2007. The Circular in para 4.2 stipulated that an importer can file only one refund claim in month in a Commissionerate.
Board has received representations that this stipulation is not feasible in the Commissionerate having Customs locations widely spread and in situations where imports are made by an importer from more than one Customs location in a Commissionerate.
Board was requested to simplify the procedure.
The good Board is in a good mood and as a trade facilitation has decided that importers may file refund claim of 4% SAD refund in terms of notification No. 102/2007- Customs dated 14.09.2007 at the Customs stations where imports are made.
But the number of such claims at a Customs station shall be limited to one in a particular month.
CBEC Circular No.12/2015-Cus, Dated: April 9, 2015