Filing of Refund of 4% Additional duty (4% SAD) in pursuance of Notification No. 102/2007-Customs dated 14.09.2007-Filing of Single Refund Claim in a Month as per Circular No.6/2008-Customs dated 28.04.2008. - Customs - 10/2013

OFFICE OF THE COMMISSIONER OF CUSTOMS (I G) NEW CUSTOM HOUSE, NEW DELHI-110037 C. No. Cus. Adt./I G/Misc/524/2013/10003 Dated: 04/07/2013 PUBLIC NOTICE No. 10/2013 Subject:- Filing of Refund of 4% Additional duty (4% SAD) in pursuance of Notification No. 102/2007-Customs dated 14.09.2007 -Filing of Single Refund Claim in a Month as per Circular No.6/2008-Customs dated 28.04.2008. Attention of Trade and Industry is invited to the issue of grating of refund of 4% Additional Duty of Customs levied under section 3(5) of the Customs Tariff Act, 1975 in pursuance of Notification No. 102/2007-Customs dated 14.09.2007. 2. Kind attention is drawn to Para 4.2 of the Circular No. 6/2008-Customs dated 28.04.2008 issued by the CBEC, wherein it has been clarified that there would be a single Refund Claim in respect of one Importer in a month irrespective of the number of Bills of Entry (B/Es) processed by the respective Commissionerate. 3. It has been observed that importers are filing more than one refund claim in a month pertaining to claim of 4% Additional Duty of Customs leviable under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 in pursuance of Notification No. 102/2007-Customs dated 14.09.2007. 4. In view of above, the contents of Para 4.2 of the Circular No. 6/2008-Customs dated 28.04.2008 are being reiterated for information of Trade Industry and for ensuring compliance with the same. 5. All concerned are requested to comply with the guidelines prescribed by CBEC with regard to SAD claims in future. (NEETA LALL BUTALIA) COMMISSIONER (I G)