SAD refund by manufactures

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Manufacturing unit can apply for SAD Refund to customs.

AI Summary

Manufacturers Can't Claim SAD Refunds; Only Traders Eligible if Duty Not Passed to Buyers A manufacturing unit inquired about applying for a Special Additional Duty (SAD) refund to customs. One response clarified that manufacturers cannot claim a refund; instead, they should utilize the SAD on the dispatch of finished goods. Another participant agreed, stating that only traders can claim a refund if they do not pass the duty on to buyers. This discussion highlights the distinction between manufacturers and traders regarding eligibility for SAD refunds.