SAD Refund

[Narasimha Subramanian]

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.

[Surender Gupta]

The provisions of the notification no. 102/2007 are very specific and there is no scope of extend the date beyond one year.

Only relaxation has been given by the courts in case of provisions assessment. - Please see

2013 (9) TMI 705 - DELHI HIGH COURT

[Ketan bhinde]

The SAd refund is stricktly bound by the time limit of one year  as per the circular no. 6/2008.

AI Summary

Time-bar for SAD refund claims is strict, though narrow judicial relaxation may apply in provisional assessment cases.
Claims for refund of the Special Additional Duty (SAD) are governed by a binding one year time limit under the relevant notification and reinforced by departmental circulars, leaving minimal scope for routine extensions. Exceptional judicial relaxation has been recognised in limited cases tied to provisional assessment processes, but such relief is fact-specific and not a general waiver of the statutory time bar.