https://www.taxtmi.com/circulars?id=63044 Procedural clarifications for refund of Additional Duty under Notification No.102/2007: claims permitted within one year of duty payment; sale invoices may be submitted in electronic form with a paper declaration; a declaration that no Cenvat credit is admissible remains mandatory; ST/VAT discharge by cash or input tax credit is acceptable where recognised by State law; copies of ST/VAT payment documents with a Chartered Accountant's certificate that audits the importer's records under applicable statutes are acceptable in lieu of originals; unjust enrichment certification must be by a Chartered Accountant who certifies under Companies Act, ST/VAT Act or Income Tax Act; refunds for sales via consignment agents require authorization, invoice clarity and a CA certificate correlating payments; part consignment refunds may be allowed prior to one year in specified circumstances. en-us Fri, 17 Oct 2008 00:00:00 +0530 Wed, 06 Nov 2019 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63044 Procedural clarifications for refund of Additional Duty under Notification No.102/2007: claims permitted within one year of duty payment; sale invoices may be submitted in electronic form with a paper declaration; a declaration that no Cenvat credit is admissible remains mandatory; ST/VAT discharge by cash or input tax credit is acceptable where recognised by State law; copies of ST/VAT payment documents with a Chartered Accountant's certificate that audits the importer's records under applicable statutes are acceptable in lieu of originals; unjust enrichment certification must be by a Chartered Accountant who certifies under Companies Act, ST/VAT Act or Income Tax Act; refunds for sales via consignment agents require authorization, invoice clarity and a CA certificate correlating payments; part consignment refunds may be allowed prior to one year in specified circumstances. Circulars Customs Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63044