TMI BlogDisposal of pending 4% SAD Refund ClaimsX X X X Extracts X X X X X X X X Extracts X X X X ..... o the Notification No. 93/2008-Cus. Dated 01st 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 & Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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