SAD refund claims may be filed at importing customs stations; claims are limited monthly per station. Importers may file refund claims for SAD at the Customs stations where imports are made, but the number of such claims at each Customs station is limited to one in a particular month; the earlier restriction of one claim per importer per Commissionerate is modified and field formations are to publicise the revised procedure and report any implementation difficulties to the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
SAD refund claims may be filed at importing customs stations; claims are limited monthly per station.
Importers may file refund claims for SAD at the Customs stations where imports are made, but the number of such claims at each Customs station is limited to one in a particular month; the earlier restriction of one claim per importer per Commissionerate is modified and field formations are to publicise the revised procedure and report any implementation difficulties to the Board.
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