Refund of SAD when imported goods not sold within one year of import

Notification No. 93/2008(Cus) prescribes a time limit of one year for filing refund claim of SAD paid by the importer.


In case imported goods are not sold within one year of import, the importer is deprived to claim of refund of SAD.


In this regard, the following issue has been referred to the Larger Bench of the CESTAT:


Whether the time limit of one year prescribed for filing refund claim of SAD is applicable in case the imported goods could not be sold by the importer within one year of payment of SAD?


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