Importers Can Claim SAD Refund Without Direct VAT Payment; Consignment Agent Payments Accepted Under Notification.

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Full Text of the Document

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....Refund of SAD - In is not necessary that, VAT should be paid from the importer’s pocket only. - The payment of VAT on the imported goods is the substantive condition of the Notification and the same having been paid by the consignment agent would satisfy the said condition of the notification.....