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Additional duty refund procedures clarified: electronic invoice submission and CA certification accepted to support refund claims. Procedural clarifications for refund of Additional Duty under Notification No.102/2007: claims permitted within one year of duty payment; sale invoices may be submitted in electronic form with a paper declaration; a declaration that no Cenvat credit is admissible remains mandatory; ST/VAT discharge by cash or input tax credit is acceptable where recognised by State law; copies of ST/VAT payment documents with a Chartered Accountant's certificate that audits the importer's records under applicable statutes are acceptable in lieu of originals; unjust enrichment certification must be by a Chartered Accountant who certifies under Companies Act, ST/VAT Act or Income Tax Act; refunds for sales via consignment agents require authorization, invoice clarity and a CA certificate correlating payments; part consignment refunds may be allowed prior to one year in specified circumstances.
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Additional duty refund procedures clarified: electronic invoice submission and CA certification accepted to support refund claims.
Procedural clarifications for refund of Additional Duty under Notification No.102/2007: claims permitted within one year of duty payment; sale invoices may be submitted in electronic form with a paper declaration; a declaration that no Cenvat credit is admissible remains mandatory; ST/VAT discharge by cash or input tax credit is acceptable where recognised by State law; copies of ST/VAT payment documents with a Chartered Accountant's certificate that audits the importer's records under applicable statutes are acceptable in lieu of originals; unjust enrichment certification must be by a Chartered Accountant who certifies under Companies Act, ST/VAT Act or Income Tax Act; refunds for sales via consignment agents require authorization, invoice clarity and a CA certificate correlating payments; part consignment refunds may be allowed prior to one year in specified circumstances.
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