SAD Refund, Customs - Exim - SEZ

[Narasimha Subramanian]

Dear Sir/Madam,

Regarding the SAD Refund, we have not filed the claim for the refund within the stipulated one year time given by the department due to various issues. Is there a way to apply beyond this time and get the refund from the department or is it strictly bound by the one year time specified in the notification? The amount involved is huge and need clarification.

Posts / Replies

[CA. Surender Gupta]

The provisions of the notification no. 102/2007 are very specific and there is no scope of extend the date beyond one year.

Only relaxation has been given by the courts in case of provisions assessment. - Please see

2013 (9) TMI 705 - DELHI HIGH COURT

[ketan bhinde]

The SAd refund is stricktly bound by the time limit of one year  as per the circular no. 6/2008.