Return of Original Duplicate copy of Bill of Entry (Importer’s copy) and corresponding TR-6 Challan to the importer on sanctioning of 4% SAD refund claim – reg.
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Refund of Additional Duty: procedure for returning endorsed originals while retaining certified photocopies for processing and audit. Refund of Additional Duty requires original evidence of payment-Importer's duplicate Bill of Entry and corresponding TR-6 Challan-submitted with photocopies at claim filing. On receipt, the processing officer shall stamp and sign originals and photocopies to record submission and verification; originals are returned while endorsed photocopies are retained for processing, audit and review. For postal claims, originals and photocopies must be sent and originals will be returned by post within two weeks; importers should follow up if originals are not received within four weeks.
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Provisions expressly mentioned in the judgment/order text.
Refund of Additional Duty: procedure for returning endorsed originals while retaining certified photocopies for processing and audit.
Refund of Additional Duty requires original evidence of payment-Importer's duplicate Bill of Entry and corresponding TR-6 Challan-submitted with photocopies at claim filing. On receipt, the processing officer shall stamp and sign originals and photocopies to record submission and verification; originals are returned while endorsed photocopies are retained for processing, audit and review. For postal claims, originals and photocopies must be sent and originals will be returned by post within two weeks; importers should follow up if originals are not received within four weeks.
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