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Regarding refund of 4% CVD (SAD)-Extension of time upto 30th September 2013, for using re-credited 4% CVD (SAD) amount in DEPB
May, 02nd 2013
                                                       Circular No. 18 /2013-Customs

                                  Government of India
                                   Ministry of Finance
                                Department of Revenue
                          Central Board of Excise and Customs

                                                         North Block, Room No. 253-A,
                                                         New Delhi, the 29th April 2013.

      All Chief Commissioners of Customs/Customs (Prev.),
      All Chief Commissioners of Customs & Central Excise,
      All Commissioners of Customs/Customs (Prev.),
      All Commissioners of Customs & Central Excise.

Subject:- Refund of 4% CVD (SAD)-Extension of time upto 30th September 2013, for
           using re-credited 4% CVD (SAD) amount in DEPB-Regarding.

Sir / Madam,

       Your kind attention is invited to the Circular No.27/2010-Customs, dated
13.08.2010, regarding procedure on refund of 4% Special Additional Duty (SAD). The
above Circular provides the facility of manual filing of Bill of Entry for utilizing the
amount of re-credited 4% SAD refunds for payment of duty in case of re-credited
DEPB/ Reward Scheme scrips upto 31-03-2012. Circular No. 10/2012-Customs dated
29.03.2012 further extended the time upto 30.06.2012 utilizing the amount of re-
credited 4% SAD refunds for payment of duty in case of re-credited DEPB/ Reward
Scheme scrips.

2.     References have been received from trade in the Board that importers have not
been able to utilize the re-credited amount of 4% SAD. The matter has been examined
in consultation with Director General of Foreign Trade (DGFT) and it has been decided
to extend time limit for using re-credited DEPB scrips/ Reward Scheme scrips in case of
4% SAD upto 30.09.2013.

3.     Board also directs all Chief Commissioner of Customs to ensure that all pending
application for refund of 4% SAD paid through DEPB/reward scrips are disposed of by
30-06-2013. The Chief Commissioner may constitute a special team to liquidate these
refund claims. The report in this regard should be sent to Board by 04-07-2013.

4.    Board also reiterates Para 8 of Board's Circular No. 27/2010 -Customs, dated
13-08-2010 wherein it was mentioned that in the interest of ensuring expeditious grant
of refund of 4% SAD, the importers may be advised to make the initial payment of 4%
SAD in cash. DGFT has also informed that no re-crediting shall be done if such
payment is made by means of scrips. In other words, in future exporters should pay
SAD component in cash if they want a refund.

5.     It is emphasized that this is the final extension of time limit for reusing re-
credited DEPB Scrips/Reward Scheme Scrips.

6.     A suitable Public Notice and Standing Order may be issued for the guidance of
the trade and staff.

                                                                      Yours faithfully,

                                                    Under Secretary (Customs-III/VI)
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