https://www.taxtmi.com/circulars?id=4263 Refunds of the additional duty of customs under Notification No.102/2007-Customs must be filed centrally and supported by original evidence of Sales Tax/VAT or CST payment; an auditor's certificate correlating payments with sales invoices may accompany original tax documents. Claims must be filed within one year from payment of duty, limited to quantities evidenced by documents, with only a single claim per Bill of Entry (monthly consolidation allowed). No interest is payable; field formations should dispose claims within three months. Unjust enrichment must be addressed by an auditor's certificate and an importer's self-declaration. en-us Mon, 28 Apr 2008 00:00:00 +0530 Tue, 02 Sep 2025 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4263 Refunds of the additional duty of customs under Notification No.102/2007-Customs must be filed centrally and supported by original evidence of Sales Tax/VAT or CST payment; an auditor's certificate correlating payments with sales invoices may accompany original tax documents. Claims must be filed within one year from payment of duty, limited to quantities evidenced by documents, with only a single claim per Bill of Entry (monthly consolidation allowed). No interest is payable; field formations should dispose claims within three months. Unjust enrichment must be addressed by an auditor's certificate and an importer's self-declaration. Circulars Customs Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4263