TaxTMI 
TaxTMI 
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
Refund claim of additional duty
12 Sep 2009 
1 Reply 
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CVD refund when imported goods are sold via intermediaries, subject to authorization, invoicing and VAT/ST reconciliation.
Refund of additional duty is permitted where imported goods are sold through consignment agents, stockists, branches or depots, provided there is an authorization agreement, invoices showing sales made on behalf of the importer, and a Chartered Accountant's certificate evidencing that the intermediary paid applicable ST/VAT and that this payment correlates with the additional duty paid on import, all to be verified by Customs prior to refund. (AI Summary)
Refund of additional duty is permitted where imported goods are sold through consignment agents, stockists, branches or depots, provided there is an authorization agreement, invoices showing sales made on behalf of the importer, and a Chartered Accountant's certificate evidencing that the intermediary paid applicable ST/VAT and that this payment correlates with the additional duty paid on import, all to be verified by Customs prior to refund. (AI Summary)