Refund claim of additional duty

[pardeep bisht]

We are importing the material on payment of appropriate duties including the additional duty @4% , we are a registered dealer and do not pass on the duty amount or sale tax or value added tax to our customer because we sale the said material to our other branches as a stock transfer and these branches will pay the sale tax or value added tax as a case may be at the time of sale , myquery is can we file the refund of additional duty as per custom notification 102/2007 and on which document

AI Summary

Dealer Seeks Refund on 4% Duty for Branch Transfers; Customs Circular No. 16/2008 Conditions Apply for Eligibility A registered dealer inquired about claiming a refund for a 4% additional duty on imported materials, which are transferred to branches as stock. The response referenced Customs Circular No. 16/2008, which allows refunds of the 4% additional duty when goods are sold through consignment agents or stockists. This provision should also apply to branch sales, provided conditions are met, including authorization agreements and proper documentation. Customs officers must verify these conditions, and a Chartered Accountant's certificate is required to confirm that appropriate sales tax or VAT has been paid and reimbursed.