4% SAD REFUND

[SNEHAL SHAH]

Sir,

Our one unit at Haridwar ( Excise duty Exemption ) , Major Raw Material used in Finished Goods production is Imported , so we have so many SAD duty accumulation .

Pl. guide is it refundable or not ? pl. suggest .

Regards,

S.SHAH

AI Summary

Refundability of Special Additional Duty Allowed for Imported Goods for Resale Under Notification No. 102/2007 A query was raised regarding the refundability of the Special Additional Duty (SAD) for a unit in Haridwar, which benefits from excise duty exemption and uses imported raw materials. The concern was about the accumulation of SAD duty. The response provided indicated that, according to Notification No. 102/2007, a refund of SAD is available if the imported goods are intended for resale in their original form.