Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Circular No.18/2013
-
Customs
North Block, Room No. 253-A,
New Delhi, the
29th
April
2013.
To,
All Chief Commissioners of Customs/Customs (Prev.),
All Chief Commissioners of Customs & Central Excise,
All Commissioners of Customs/Customs (Prev.),
All Commissioners of Customs & Central Excise.
Subject:-
Refund of 4% CVD (SAD)-Extension of time
upto 30th
September
2013, for using re-
credited 4%
CVD (SAD)
amount in DEPB
-Regarding.
Sir / Madam,
Your kind attention is invited to the
Circular No.27/2010
-
Customs, dated
13.08.2010
,
regarding procedure on refund of 4%
Special Additional Duty (
SAD
).
The
above Circular provides the facility of
manual filing of Bill of Entry for utilizing the
amount of re
-
credited
4%
SAD
refunds
for payment of duty
in case of
re-credited
DEPB/ Reward Scheme scrips upto 31-03
-2012.
Circular No. 10/2012
-Customs dated
29.03.2012 further extended the time upto 30.06.2012
utilizing the amount of re-credited 4% SAD
refunds
for payment of duty
in case of
re
-
credited DEPB/ Reward
Scheme scrips.
- References have been received from trade in the Board that importers have not
been able to utilize the re-credited amount of 4% SAD. The matter has been examined
in consultation with Director General of Foreign Trade (DGFT) and
it has been decided
to extend
time limit for using re
-
credited DEPB scrips/ Reward Scheme scrips in case of
4%
SAD
upto
30.09.2013.
- Board also directs all Chief Commissioner of Customs to ensure that all pending
application for refund of 4% SAD paid through DEPB/reward scrips are disposed of by
30
-
06
-2013
. The Chief Commissioner may constitute a special team to liquidate these
refund claims. The report in this regard should be sent to Board by
04
-
07
-2013.
- Board also reiterates Para 8 of Board’s
Circular No. 27/2010
-
Customs, dated
13
-08-
2010 wherein it was mentioned that in the interest of ensuring expeditious grant
of refund of 4% SAD, the importers may be advised to make the initial payment of
4%
SAD
in cash. DGFT has also informed that no re
-
crediting shall be done if such
payment is made by means of scrips. In other words, in future exporters should
pay
SAD component in cash if they want a refund.
- It is emphasized that this is the
final
extension of
time limit for reusing re
-
credited DEPB Scrips/Reward Scheme Scrips.
- A suitable Public Notice and Standing Order may be issued for the guidance of
the trade and staff.
Yours faithfully,
(S.C.Ganger)
Under Secretary (Customs-III/VI)
F.No.401/16/2012-Cus.III