Dear Sir/Madam,
Regarding the SAD Refund, we have not filed the claim for the refund within the stipulated one year time given by the department due to various issues. Is there a way to apply beyond this time and get the refund from the department or is it strictly bound by the one year time specified in the notification? The amount involved is huge and need clarification.
SAD Refund Claim Beyond One Year Not Permitted; Bound by Notification 102/2007 and Circular 6/2008 Guidelines. A participant inquired about the possibility of claiming a Special Additional Duty (SAD) refund beyond the stipulated one-year period due to various issues, emphasizing the significant amount involved. Two responses were provided. One respondent clarified that the provisions under notification no. 102/2007 do not allow for extensions beyond the one-year deadline, except in cases of provisional assessment as noted by the Delhi High Court. Another respondent confirmed that the SAD refund is strictly bound by the one-year time limit as per circular no. 6/2008. (AI Summary)
TaxTMI 
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