Applications for Refunds relating to export duty; procedure - reg. - Customs - 21/2009

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (PORT) 15/1 Strand Road, Customs House, Kolkata - 700001 F. No. S41(G)- Misc. 82/2008-EXP Dated : 09-03-2009 PUBLIC NOTICE NO. 21/2009 Subject : Applications for Refunds relating to export duty; procedure - reg. Attention of Exporters/CHAs, members of the Trade and all concerned is hereby brought to Sec. 26 and Sec. 27 of the Customs Act, 1962, relating to refund of export duty, and the procedures for filling Refund application in the Export Department for refunds to export duty. A. It should be ensured that the refund applications should be filed within the stipulated time frame as per Sec. 26 and Sec. 27 of the Customs Act, 1962. B. The Application for Refund should be filed in duplicate as per the prescribed Customs Series Form No. 102 under regulation 2 alongwith the proper enclosures and all relevant documents for proper scrutiny and admissibility of the refund claims. C. The documents as mentioned in the Annexure-A enclosed should be filed alongwith the Application for Refunds, for processing of the refund applications. K. Raghu N. Chary Commissioner of Customs (Port) ANNEXURE -A LIST OF DOCUMENTS TO BE ENCLOSED ALONGWITH THE EXPORT REFUND APPLICATIONS: (i) Letter of the authorization from the exporter incase the applicant is an agent. (ii) Duplicate/Triplicate copy of S/Bills where allow order has been given by Preventive Officer or Appraiser for loading. (iii) Signed working sheet for the amount of refund claim by the exporter. (iv) Copy of invoice signed by Customs Appraiser. (v) Short shipment Notice duly signed by Customs Officer. (vi) Mate Receipt duly signed by Chief Officer or Captain of the Vessel. (vii) Contract and purchase order L.C. (viii) Draft Survey Cft. duly signed by Chief Officer/Captain Surveyor. (ix) Bank realization Certificate from the custodian. (x) Short delivery certificate from the custodian. (xi) Money receipt for payment of duty. (xii) Proof of cancellation of Bond. (xiii) Pre-shipment Inspection Certificate. (xiv) Any other relevant document as may be required for the said purpose. K. Raghu N. Chary Commissioner of Customs (Port)