4% sad refund is compulsory

[Mukund Thakkar]

Dear Expert,

one of my client is traders, he is importing the goods and doing the trading activity. during the time of import he has paying 4% sad, and claim the refund. now my question is it is compulsory to file sad refund claim or pass the 4% sad to his buyer? if he is sales purchaser can availed the 4% cenvat credit.? because getting the refund of 4% procedure is very time consuming.please sending me any clarification in this regards with your expert view.

AI Summary

SAD refund or pass-on: traders must either claim refund with required documentation or transfer duty to buyers.
Traders who pay SAD at import must either claim a refund with prescribed documentation subject to departmental verification or pass the duty to buyers; supplies to manufacturers allow passing duty and enabling Cenvat Credit, while supplies to traders generally render SAD a cost recoverable primarily through refund.