Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime-

Circular No.ES/251/2017-18 December 07, 2017

To: Members of the Council

Sub: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime- reg.

Dear Member,

JNCH (Nhava Sheva) has issued Public Notice No. 151/ 2017 dated 04.12.2017 on the above subject.

Members of Trade had sent representations to JNCH customs to issue clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017(i.e. SAD on import has been paid prior to 1st July, 2017 ) and the sales of the imported goods have effected on or after 1^st July, 2017.

In order to clarify the doubts and to streamline the procedure, now, it is being proposed that refund claims filed to avail refund of 4% SAD (paid prior to 01^st July, 2017 and sales made thereafter), importers are required to submit the following documents/ declarations :

Annexure-A (Calculation work sheet)
Revised Annexure- B (Self declaration by the importer)
Revised Annexure- C (Summary of sale invoices)
Revised Annexure – S (Certificate by C.A.)
Importers are also required to submit evidence/ proof of payment of IGST or CGST + SGST/ UTGST as the case may be.

The format of the declarations of revised Annexure B, C and S is given alongwith Public Notice No. 151/2017.

The procedure as prescribed under Public Notice No. 43/ 2008 dated 06.06.2008 and Facility Notice No.53/ 2010 dated 12.05.2010 should continue to be followed for refund claims, where goods are sold before 01.07.2017.

Members may kindly make a note of the same.

Thanking You,

S. BALARAJU
EXECUTIVE DIRECTOR