SAD refund

[Vigneshwari M]

We import raw materials which are SAD exempted for the manufacture of wind towers. We could not submit exemption certificate from MNRE during the time of import and therefore we had to make the payment of duty.

1. Can we apply for SAD refund subsequently after the time of clearance?

2. If yes, can we file refund claim under section 27 of Customs Act, or any other procedure applicable?

[YAGAY andSUN]

SECTION 149. Amendment of documents. - Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended :

Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be so authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.

AI Summary

Amendment of documents allows post presentation corrections, but not after clearance unless documentary evidence existed at the time. Advisory states that Amendment of documents permits post presentation corrections, but amendments to bills of entry or shipping bills are not authorised after goods are cleared except on the basis of documentary evidence that existed at the time of clearance; thus any post clearance refund or rectification depends on production of contemporaneous documentary proof of exemption.