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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>SAD Refund Process for Imports Before July 2017 Under GST Simplified; Notification No. 42/2017-Cus Details Requirements.</h1> The circular addresses the refund of the 4% Special Additional Duty (SAD) for goods imported before July 1, 2017, and sold after this date under the GST regime. Importers are entitled to SAD refunds if they meet certain conditions outlined in Notification No. 42/2017-Cus. To streamline the refund process, importers must submit specific documentation, including calculation worksheets, self-declarations, sales invoice summaries, and a certificate from a Chartered Accountant, along with proof of GST payment. The existing procedures for goods sold before July 1, 2017, remain unchanged. Any difficulties should be reported to the relevant customs officials.
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