Disposal of pending 4% SAD Refund Claims - Customs - PUBLIC NOTICE: 24/2019

OFFICE OF THE COMMISSIONER OF CUSTOMS (G) SAD REFUND SECTION, AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI-400 099 F. No. S/12-Misc-05/2019-20/ACC(R) Date: 30.09.2019 PUBLIC NOTICE: 24/2019 Subject : Disposal of pending 4% SAD Refund Claims - reg. Kind attention is invited to the Notification No. 93/2008-Cus. Dated 01 st August, 2008 which states that the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional Customs Officer before the expiry of one year from the payment of the said additional duty of customs . The levy of 4% SAD has since been discontinued after implementation of Goods Service Tax (GST) with effect from 01.07.2017. Therefore, as per the Notification supra and section 27(1) of the Customs Act, 1962, the importer was required to file the application for the refund of SAD 4% till 30.06.2018. 2. It has been noticed that a number of refund claims filed prior to the said date were incomplete in different respect, and accordingly, this section had issued deficiency memos (DM) requesting for removal of the informed deficiency and also that in case no reply was received within one month, the cases will be decided on the basis of available records. 3. It is observed that in many cases, the deficiency memos have been returned undelivered by the postal department and in many others, no reply has been received, despite the non-return of the deficiency memos. 4. It has been decided that as part of administrative diligence and responsive tax administration, this legacy issue of SAD refund claims should be completed at the earliest. 5. Therefore, it is advised that those importers/ claimants, who had filed their SAD refund claims within the stipulated period and have not received the SAD refund, should submit the original copy of the dated acknowledgement of the submission of their claim and Deficiency Memos, and the reply thereto within a period of one month, i.e. before 31.10.2019 without fail to the Assistant Commissioner of Customs, SAD Refund Section, Commissionerate General, Air Cargo Complex, Sahar, Mumbai. 6. All efforts will be made to process the SAD refund claims so received within the aforesaid stipulated date through a special drive. The duration of the said special drive shall be decided upon quantification of the pending refund claims and the same shall be communicated through a Public Notice. 7. In case, if no representation / submission is received on or before 31 .10.2019, the cases with skeletal information, incomplete for due processing, shall be disposed off in a summary manner, without any further reference. (V. S. Cheuhan) Commissioner of Customs (G) Air Cargo Complex, Mumbai Zone-III