Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime- reg.

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....e imported goods have effected on or after 1st July, 2017 i.e. during  GST regime- reg. Attention of all Exporters, Importers, Customs Brokers, Members of Trade is invited to Notification No.42/2017-Cus dated 30.06.2017, Notification No. 102/2007-Cus dated 14.09.2007& Notification No. 93/2008 dated 01.08.2008 regarding refund of 4% Additional duty of Customs (generally referred to as "SAD").Kind attention is also drawn to JNCH Public Notice No. 43/2008 dated 06.06.2008 and Facility Notice No. 53/2010, dated 12.05.2010. 2. Trade have represented to issue clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior  to 1st July, 2017) and the sale....

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....ed 12.05.2010 should continue to be followed for refund claims, where goods are sold before 01.07.2017. 6. Difficulty, if any may also be brought to the notice of Assistant/Deputy  Commissioner in charge of SAD Refund through email / phones (details available on JNCH Website). Sd/- (SUBHASH AGRAWAL) COMMISSIONER OF CUSTOMS, NS-III Enclosure: Revised Annexure "A", "B" & "S"   ============= Document 1 ANNEXURE-B SELF DECLARATION FOR REFUND CLAIM FILED ON FOR THE MONTH OF Refund on the Bill of Entry No._ Dated permitted to be filed within the maximum time period of one year refundable under Notification No. 102/2007 dated 14/09/2007 as amended by Notification 42/2017 Cus- dated 30.06.2017. ....

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.... said notification has been affixed; declaration in the invoice that in respect of the goods covered therein, “No credit of the Additional Duty, integrated Tax and compensation Cess leviable thereon respectively under sub-section (5), (7) and (9) of the section 3 of the Customs Tariff Act 1975, has been availed/shall be admissible to the buyer" The details of the sale invoices are given separately. We, the importer have filed the claim for refund of the said additional duty of Customs paid on the importer goods with the jurisdictional Customs Officer, the Dy. Commissioner of Customs, Jawahar Customs House, Sheva, Tal Uran, Dist. Raigad, Navi Mumbai-400 707, the port through which the clearance of goods th....

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.... Certificate correlating the payment of ST/VAT/CGST/SGST/IGST/UTGST on the imported goods (in respect of which refund is claimed) with the invoices of sale/supply. Sr. Sale Bill/Invoice Date Name Quantity Total SaleValue VAT CST CGST/ No. Nos. in Bags of Party SGST/ VIGST CGST/SGST/IGST/UTGST payment Dated Bank : Being Registered under No. : Total It is further certified that in the 1. The above information is from the sale/supply invoices and carbon copy / Office copy in original of the said invoices will be furnished, if so required. 2. Against these sales/supply, no refund of Additional duty of Customs duty has been claimed and no claim in future will be made in respect of these....

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....other statue, of M/s. 3. For purpose of fulfillment of the condition in Para 2 (d) of the Notification No. 102/2007 dated 14-09-2007 as amended by Notification No. 42/2017-Cus dated 30.06.2017 and for considering sanction of refund of 4% SAD, we hereby certify that we have verified the original invoices of sale/supply, along with supporting documents towards proof of payment of appropriate ST/VAT/GST from the original VAT/ ST/SGST/CGST/IGST/UTGST Challans and / or evidence for adjustment of input tax credit, as effective discharge of ST/VAT/SGST/CGST/IGST/UTGST payment on imported goods. 4. S.No. The VAT/ST/SGST/CGST/IGST/UTGST has been paid as below:- Amount of Amount of Amount of VAT/SGST/VAT/SGST/CG....