https://www.taxtmi.com/forum/issue?id=3766 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. en-us Mon, 30 Jan 2012 11:12:32 +0530 Thu, 23 Jan 2025 15:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3766 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. Discussion-Forum Central Excise Mon, 30 Jan 2012 11:12:32 +0530 https://www.taxtmi.com/forum/issue?id=3766