Filing of Refund of 4% Additional duty (4% SAD) in pursuance of Notification No. 102/2007-Customs dated 14.09.2007-Filing of Single Refund Claim in a Month as per Circular No.6/2008-Customs dated 28.04.2008.
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Additional Duty refund: single monthly claim required; duplicate monthly refund filings in a month are disallowed under CBEC guidance. Importers must present a single refund claim per month for Additional Duty levied under the Customs Tariff Act regardless of the number of Bills of Entry processed, and trade must comply with the CBEC Circular limiting refund filings to one claim per importer per month.
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.
Additional Duty refund: single monthly claim required; duplicate monthly refund filings in a month are disallowed under CBEC guidance.
Importers must present a single refund claim per month for Additional Duty levied under the Customs Tariff Act regardless of the number of Bills of Entry processed, and trade must comply with the CBEC Circular limiting refund filings to one claim per importer per month.
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