Custom Circular - 4% SAD refund claim

Posted Date : 10-Apr-2015 , 07:09:14 pm | Posted By CASANSAAR print

Listen to this Article

0:00

Circular No. 12/2015-Customs

F.No.401/57/2014- Cus III

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise and Customs)

*****

New Delhi, the 9^th April, 2015

To,

All Chief Commissioners of Customs/ Customs (Preventive)

All Chief Commissioners of Customs and Central Excise

All Commissioners of Customs/ Customs (Preventive)

All Commissioners of Customs and Central Excise

Sir / Madam

Subject: 4% SAD refund claim – regarding

I am directed to refer to the Board Circular No 6/2008-Customs dated 28.04.2008 which prescribes the manner of claim and sanction of 4% SAD refund in terms of notification No. 102/2007-Customs dated 14.09.2007. Further, in terms of Para 4.2 of Board Circular No 6/2008-Customs, dated 28.04.2008, it is provided that an importer can file only one refund claim in month in a Commissionerate. However, representations have been received in the Board that this stipulation is not feasible in the Commissionerate having Customs locations widely spread and in situations where imports are made by an importer from more than one Customs location in a Commissionerate. Accordingly, it is requested that the extant provisions be simplified.

2. The matter has been examined by the Board. As a trade facilitation measure, it is decided that importers may file refund claim of 4% SAD refund in terms of notification No. 102/2007- Customs dated 14.09.2007 at the Customs stations where imports are made. However, the number of such claims at a Customs station shall be limited to one in a particular month.

3. Board Circular No. 6/2008-Customs dated 28.04.2008 stands modified to the above extent.

4. Board desires that above guidelines may be brought to the notice of field formation working under their jurisdiction.

5. Difficulty faced if any, in implementation of this Circular may be brought to the notice of the Board at an early date.

Yours faithfully,

(Rajan Lachala)

OSD (Customs-III)

Category : Custom | Comments : 0 | Hits : 686

Also Read - CBIC directs all customs formations to set-up Turant Suvidha Kendras

CBIC extends benefits under TurantCustoms by issuing Circular No. 32/2020-Customs providing setting up of Turant Suvidha Kendra in all Customs Formations and introducing other initiatives fo...

Also Read - Guideline & mode of Disposal of seized/confiscated foreign origin liquor

I am directed to draw your kind attention to the practice of disposal of seized/confiscated liquor lying with Customs formations. Under the extant instructions/guidelines such seized/confiscated liquo...

Also Read - Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 05/2019 Central Excise-NT New Delhi, the 21st August, 2019 G...

Also Read - Mechanism to verify the IGST payments for goods exported out of India in certain cases

The procedure for claiming IGST refunds is fully automated as provided under Instruction 15/2017-Cus dated 09.10.2017. It has come to the notice of the Board that instances of availment of IGST refund...

Also Read - - Turant Customs-Next generation reform for Ease of Doing Business - reg.

- Turant Customs-Next generation reform for Ease of Doing Business - reg.