TaxTMI 
TaxTMI 
Procedure for refund of 4% Additional Duty of Customs in pursuance of Notification No.102/2007-Customs dated 14.9.2007
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....or refund of 4% SAD and the Boards Circular No.16/2008-Customs dated 13/10/2008 containing on clarification of the Public Notice No. 43/2008 on the above subject. Subsequent to the issue of the above Circular and Public Notice No. of the following procedure has been prescribed. 2. Copy of invoices in electronic form (including the form of CD) : For the purpose of fulfillment of the condition in para 2 (e) (ii) of the Notification No. 102/2007- Customs dated 14.9.2007, the importers can submit copy of invoices in electronic form (including) as prescribed in Information Technology Act, 2000. The electronic media containing the information about sale invoices should, however, be submitted along with a paper declaration by the applicant indi....
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....urpose of fulfillment of the condition in para 2 (d) of the Notification for considering sanction of refund of 4% CVD. 3.3 The certificate from Statutory Auditor/Chartered Accountant correlating the payment of ST/VAT on the imported goods with the invoices of sale, along with supporting documents of proof of payment of appropriate ST/VAT is given in Annexure-II. 4. Submission of Original ST/VAT or copies of ST/VAT payment document / Challans by the importers : Keeping in view the difficulties faced in submitting original ST/ VAT challans, it has been decided that alternatively, the importers may submit copies of ST/VAT challan or copies of ST/VAT payment document in different forms evidencing payment made to the bank or ST/VAT D....
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....er through consignment agent/stockist : In case of sale of imported goods by importer through consignment agent/stockist, refund of 4% CVD would be granted by Customs field formations subject to the condition that the consignment agent/stockist has been authorised to sell the imported goods in terms of the agreement entered into between the importer and consignment agent/stockist and that each of the sale invoices issued by the consignment agent/stockist indicates that the sale is made by him on behalf of the importer in the capacity of consignment agent/stockist. These conditions shall be verified by the Customs officers before sanction of 4% CVD refund claims in these cases. 5.1 In such cases, it is also required that the applica....
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....ons as are stipulated therein are fulfilled in respect of the Bill of Entry No. dated (a) We are registered with VAT authorities of the state of Delhi under Registration No. TIN No. (b) For the purpose of fulfillment of the conditions of the Notification No. 102/2007- Customs dated 14.9.2007, we are submitting copy of invoices in electronic form (including the form of CD). It is further certified that 1. 2. The electronic media is containing the information about sale invoices and is submitted along with this paper declaration indicating the invoice numbers contained in the media. The above information is true extract from the sale invoices and Carbon copy / Office copy in original of the s....
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....t we have verified the invoices of sale, along with supporting documents of proof of payment of appropriate ST/VAT. 5. The VAT/ST has been paid as under S.No. Amount VAT payable of Amount of VAT paid by Cash Challans Amount of VAT paid by adjustment of input tax credits Details of S. No. and Date of the entries verified from the records of the VAT Tax payer Date S. No. Place: Date: For M/s Chartered Accountant M. No. Annexure-III Certificate from the Chartered Accountant for not submitting original ST/ VAT Challans and for submitting copies of ST/VAT Challan or copies of ST/VAT payment document in different forms evidencing payment made to the bank or ST/....
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.... 3. With regard to the imports under Bill of Entry No. and TR6 Challan No. dated dated wherein the Special Additional Duty has been paid and the refund under Notification No. 102/2007 dated 14-09-2007 as amended, is sought by M/s. It is certified that we are the Chartered Accountants, who certify the annual financial accounts and the statement of accounts of M/s under the Companies Act and / or any ST/VAT Act of the State Government or the Income Tax Act, 1961 or any other statute. To fulfill the requirement of the Notification No. 102/2007-Customs_dated 14.9.2007, we certify that (ii) (iii) (i) consignment agent/stockist M/s has been authorised to sell the imported goods in ter....