SAD Refund is available only to the importers who sell the imported goods after paying VAT because 4% SAD is charged in lieu of VAT.
the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible.
CAclubindia
