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SAD Refund, Customs - Exim - SEZ

Issue Id: - 106141
Dated: 2-10-2013
By:- Narasimha Subramanian

SAD Refund


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Dear Sir/Madam,

Regarding the SAD Refund, we have not filed the claim for the refund within the stipulated one year time given by the department due to various issues. Is there a way to apply beyond this time and get the refund from the department or is it strictly bound by the one year time specified in the notification? The amount involved is huge and need clarification.

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Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 2-10-2013
By:- CA. Surender Gupta

The provisions of the notification no. 102/2007 are very specific and there is no scope of extend the date beyond one year.

Only relaxation has been given by the courts in case of provisions assessment. - Please see

2013 (9) TMI 705 - DELHI HIGH COURT


2 Dated: 7-10-2013
By:- ketan bhinde

The SAd refund is stricktly bound by the time limit of one year  as per the circular no. 6/2008.


Page: 1

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