Notification no. 102/2007 Customs dated 14-9-2007 has been issued to grant refund of additional duties of customs to the importer cum trader provided Sales Tax / VAT is paid on sale of such goods by such importer cum trader.

But, the legislature did not prescribe any time limit for filing a refund claim while issuing the notification.

Now, this notification has been amended vide notification no. 93/2008 dated 1-8-2008 to prescribe the time limit for filing a refund claim within one year from the date of payment of said additional duties of customs.

 

Click here for amendedNotification no. 102/2007 Customs dated 14-9-2007

Also see: circular no. 6/2008 dated 28-4-2008 regarding procedure to be adopted for refund of 4% Additional Duty of Customs in pursuance of Notification No.102/2007-Customs dated 14.9.2007

Refund limitation for additional customs duty now requires claims within one year after payment where VAT was paid. Amendment by Notification No.93/2008 prescribes a one-year limitation for filing refund applications for additional duty of customs where the importer-cum-trader has paid sales tax/VAT on resale; Notification No.102/2007 allowed such refunds without a deadline, and Circular No.6/2008 sets the procedural framework for processing these refunds.