Procedure - refund of additional duty

[pardeep bisht]

Please update about the procedure for refund of additional duty 4% ( import duty )if not pass on to other by the dealer as per notification 35/2007& 36/2007 dt. 14.09.2007

AI Summary

Guide to Claiming 4% Import Duty Refund: Required Documents and Notifications 102/2007, 35/2007, 36/2007 Explained. A query was raised regarding the procedure for obtaining a refund of the additional 4% import duty if it hasn't been passed on by the dealer, referencing notifications 35/2007 and 36/2007. A respondent clarified that notification 102/2007 is applicable for such refunds. To claim the refund, several documents are required: the original bill of entries, TR-6 challans, VAT/CST challans, commercial invoice, an auditor's certificate, a self-declaration, a CENVAT certificate, and a copy of the ledger account. Further details can be found in customs circular no. 16/2008.