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

[Dinesh Gupta]

Notification no. 102/2007 grants refund of additional duty of 4% instead of 35/2007 or 36/3007. The following documents are required to submit the claim of refund with the prescribed form (i) original bill of entries (B/E) (ii)TR-6 challans orignal (iii) VAT/CST challans (iv) commercial invoice (v) Auditors (CA) certificate (vi) self declaration claiming that duty has not been passed on (vii) cenvat certificate from central excise (viii) copy of ledger account.

[Dinesh Gupta]

For more details, please refer to circular no. 16/2008 customs

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.