Sad refund

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 February 2015 A Partnership firm manufactruing goods & having Excise manufacturing Number. that firm import Raw Material & Not claim SAD as refund because a manufacturer.

His excise consultant given advice him & taken a excise trading Number on different location in same state & import raw Material.Import Raw Material transfered on invoice to maufacturing division . TIN under vat is same. Firm maufacturing goods & paid vat/cst while sold goods.
Now he want SAD Refund

1) Can he claim Refund under custom Act notification no. 102/2007.

2) Can he issue invoice in same state while transfer goods ( Delhi Vat) from trading division to Maufacturing division
TIN is same.

Advice me.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
Follow

14 February 2015 Refund is available only to the importers who sell the imported goods after paying VAT because 4% SAD is charged in lieu of VAT.

Kindly Noted that:

Admissibility is availability if importer Produce Original VAT/CST deposited certificate issued by the VAT Department.