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

[YAGAY and SUN]

Dear Sir,

According to the Notification No. 102/2007, (as amended time to time) if the goods are being imported for re-sale (as such) then refund of SAD will be available otherwise not.

This is for your kind information.

Pradeep Khatri

 

AI Summary

SAD refund limited: only imports intended for resale qualify; imported inputs used in manufacturing are not refundable.
Refund of SAD on imports is limited to goods imported for resale as such; imports used as raw materials or manufacturing inputs are not eligible for refund. Eligibility turns on the intended commercial use at importation, and units under excise exemption consuming imported inputs generally cannot claim SAD refund because the goods are not resold in unchanged form.