4% SAD refund

[Chandan Garg]

An importer sells certain goods to a first stage dealer(FSD) on 2% cst and also pass on the 4% additional duty. Now FSD further sold these goods but he do not pass the 4 % additional duty. Can FSD claim the SAD refund?

[Deepak Bhardwaj]

In terms of notification no 102/2007 and amended time to time only Original Importer ,which Name and Address Shown on Bill of entry Can file the SAD Refund .

Thanksand Regards

Deepak Bhardwaj

Manager (Indirect-taxation)

[Sabareesh Nair]

Yes we can take the SAD refund within the one year period of time....if your material fully sold in one year then you can get 4% full refund.

AI Summary

SAD refund eligibility: only the original importer named on the bill of entry may claim, subject to a one-year filing condition.
Refund entitlement for the 4% SAD is confined to the original importer named on the bill of entry, who alone may file for refund under the governing notification; additionally, refund claims are subject to a one year filing period and depend on the imported material being fully sold within that period.