SAD refund by manufactures

[Asked by Guest]

Manufacturing unit can apply for SAD Refund to customs.

[GANTI SARMA]

No, manufacturers can utilise SAD on despaches of Finished Goods. 

I agree to what is stated by Mr.Ganti Sarma. Manufacturers  have to take credit and only traders can claim refund if they do not pass on the same to buyers

AI Summary

SAD refund entitlement: manufacturers must utilise SAD credit on finished goods; only traders may seek refunds if not passed on.
Manufacturers must utilise SAD as credit on dispatches of finished goods and are not entitled to claim refunds; only traders who do not pass the SAD benefit to buyers may claim a refund.