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Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
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Circular No. 12/2015-Customs
New Delhi, the 9th 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)
F.No.401/57/2014- Cus III
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