TMI BlogSAD RefundX X X X Extracts X X X X X X X X Extracts X X X X ..... SAD Refund X X X X Extracts X X X X X X X X Extracts X X X X ..... sociated party. The Trader has already filed application with SVB which is under process. The importer wants to file Refund of 4% SAD paid on provisional assessed Bill of Entries. My query is can impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rter file or claim 4% SAD refund till the Bill of Entry not assessed finally. If yes, do the importer needs to follow any prescribed procedure? Reply By Mahir S: The Reply: Vide Notification No 93/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 Cus dated 01.08.2008, the time limit for claiming the refund has been prescribed as "before the expiry of one year from the date of making payment of the said additional duty of customs". Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... you should file the refund claim within said one year period, irrespective of the status of the assessment of the Bills of entry. X X X X Extracts X X X X X X X X Extracts X X X X
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