SAD REFUNDS

[NAGARAJAN KJ]

1. Importer pay SAD for Coils and profiles imported from overseas. They supply Panels / Tiles as Final products and accessories to buyerand bill it to them with taxes. What is the process to be adopted to get the refund of SAD!2. Importer buy Finished goods blinds / Ecoresin Panels and sell to their buyer with no value addition. What is the Procedure to Obtain SAD refund!

[YAGAY andSUN]

Dear Nagarajan KJ,

Please check Notification No. 102/2007-Cus/14-09-2007 as amended from time to time.

Regards,

YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

SAD refund procedure: follow Notification No. 102/2007-Cus for eligibility and documentation to claim duty recovery. Refunds of Special Additional Duty (SAD) on imported goods are governed by the procedures and conditions set out in Notification No. 102/2007-Cus as amended. Both where imported inputs are used to manufacture final products and where imported finished goods are resold without value addition, entitlement and the procedural steps for claiming SAD refund depend on the notification's eligibility criteria, exclusions, documentation and application process.