Refund of additional customs duty allowed within one year on production of sales tax/VAT proof and auditor unjust enrichment certificate. Refunds of the additional duty of customs under Notification No.102/2007-Customs must be filed centrally and supported by original evidence of Sales Tax/VAT or CST payment; an auditor's certificate correlating payments with sales invoices may accompany original tax documents. Claims must be filed within one year from payment of duty, limited to quantities evidenced by documents, with only a single claim per Bill of Entry (monthly consolidation allowed). No interest is payable; field formations should dispose claims within three months. Unjust enrichment must be addressed by an auditor's certificate and an importer's self-declaration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of additional customs duty allowed within one year on production of sales tax/VAT proof and auditor unjust enrichment certificate.
Refunds of the additional duty of customs under Notification No.102/2007-Customs must be filed centrally and supported by original evidence of Sales Tax/VAT or CST payment; an auditor's certificate correlating payments with sales invoices may accompany original tax documents. Claims must be filed within one year from payment of duty, limited to quantities evidenced by documents, with only a single claim per Bill of Entry (monthly consolidation allowed). No interest is payable; field formations should dispose claims within three months. Unjust enrichment must be addressed by an auditor's certificate and an importer's self-declaration.
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