Additional duty refund procedure simplified: accredited clients get presumptive sanction, electronic filing and optional direct bank credit. Accredited importers may receive full sanction of additional duty refunds on preliminary scrutiny of original duty payment challans, VAT/ST challans, an electronic summary of sale invoices and a statutory auditor/chartered accountant certificate confirming correlation of duty and sales and non-passing-on of duty; pre-audit is dispensed with and detailed verification deferred to post-audit. Paper invoices are not required, optional direct bank credit via RTGS/NEFT is authorised, CA certificate plus importer self-declaration substitutes for audited accounts, and claims are to be sanctioned within thirty days with monitoring for older cases.
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Provisions expressly mentioned in the judgment/order text.
Additional duty refund procedure simplified: accredited clients get presumptive sanction, electronic filing and optional direct bank credit.
Accredited importers may receive full sanction of additional duty refunds on preliminary scrutiny of original duty payment challans, VAT/ST challans, an electronic summary of sale invoices and a statutory auditor/chartered accountant certificate confirming correlation of duty and sales and non-passing-on of duty; pre-audit is dispensed with and detailed verification deferred to post-audit. Paper invoices are not required, optional direct bank credit via RTGS/NEFT is authorised, CA certificate plus importer self-declaration substitutes for audited accounts, and claims are to be sanctioned within thirty days with monitoring for older cases.
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