TaxTMI 
TaxTMI 
One Trader (importer) imported goods from associated party. The Trader has already filed application with SVB which is under process. The importer wants to file Refund of 4% SAD paid on provisional assessed Bill of Entries. My query is can importer file or claim 4% SAD refund till the Bill of Entry not assessed finally. If yes, do the importer needs to follow any prescribed procedure?
SAD Refund
22 Oct 2015 
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Additional customs duty refund can be claimed within prescribed period irrespective of final assessment status of import entries.
A refund claim for additional customs duty charged as Special Additional Duty on a provisionally assessed Bill of Entry must be filed within the prescribed time limit measured from the date of payment of that duty; the provisional status of the assessment does not prevent filing the refund within that statutory period. (AI Summary)
A refund claim for additional customs duty charged as Special Additional Duty on a provisionally assessed Bill of Entry must be filed within the prescribed time limit measured from the date of payment of that duty; the provisional status of the assessment does not prevent filing the refund within that statutory period. (AI Summary)