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Customs - Highlights / Catch Notes

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Refund of SAD - sale invoices submitted has not been either ...


Special Additional Duty Refund Allowed Without Endorsement on Invoices as Buyers Confirm No Credit Taken.

August 21, 2019

Case Laws     Customs     AT

Refund of SAD - sale invoices submitted has not been either printed or stamped with endorsement - when the price shown in the sale invoice is consolidated one and the duty paid on import had not been shown separately, there is no possibility of anyone taking credit of duty paid, even the buyers have categorically stated that they have not availed any credit on those invoices and this in a way comply with the conditions of the N/N. 102/2007 - refund allowable

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