Clarification on refund of 4% Additional Duty of Customs (4% CVD) in pursuance of Notification No.102/2007-Customs dated 14.09.2007

CVD refund procedural clarifications: electronic invoices, CA certifications, and flexible ST/VAT proof accepted to expedite claims.

Clarifies procedural and evidentiary rules for refund of 4% CVD: claims allowed within one year of payment; field formations must process refunds within three months, publish claim status, and deface bills of entry on sanction. Electronic submission of sale invoices under the Information Technology Act is acceptable with a paper declaration. ST/VAT discharge by cash, authorised electronic modes, or input tax credit adjustment is acceptable when recognised by State law, supported by payment proof and a Chartered Accountant certificate correlating VAT payment to sales and CVD. Chartered Accountant certificates must arise from auditors who certify under Companies Act, State ST/VAT Act or Income Tax Act. Consignment sales and part sale claims have specified documentary and certification requirements.