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

Additional import duty refund requires prescribed claim form and documentary proof that the duty was not passed on to buyers. Notification No.102/2007 governs the refund of additional import duty and requires claimants to submit the prescribed refund form together with original bill of entry, original TR-6 challans, VAT/CST challans, commercial invoice, auditor's certificate, a self-declaration that the duty was not passed on, the CENVAT certificate, and ledger copies; refer to Customs circular No.16/2008 for procedural details.