Procedure for refund of 4% Additional Duty of Customs in pursuance of Notification No.102/2007-Customs dated 14.9.2007 - Customs - PUBLIC NOTICE NO. 43/2008

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT) JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA. F.NO. S/26-MISC- 61 /2007-08 CRC JNCH Date: 06/06/2008. PUBLIC NOTICE NO. 43/2008 (Referred / amended vide P.N.No. 04/2009, 20/2009, 05/2010, 53/2010) Subject: Procedure for refund of 4% Additional Duty of Customs in pursuance of Notification No.102/2007-Customs dated 14.9.2007 Reg. 1. Attention of all Exporters, Importers, Customs House Agents and Member of Trade and all concerned is invited to Notfn. No. 102/2007 dated 14/09/2007. for refund of 4% SAD 2 In order to avoid submission of unwarranted documents and also for uniformity and early settlement of Refund claims arising out of Customs Notification No. 102/2007-Cus. dated 14/09/2007. It is necessary that the claimant shall produce following documents along with refund application. a Duplicate Bill of Entry (Importers Original Copy) with copies of invoice and Bills of Lading b. Original TR-6 challan for payment of Customs duty. c. Original Sales Invoices, alongwith list containing Invoice No., Date, Amount of ST/VAT paid on imported goods for which Refund is claimed. d. Calculation / Worksheet (Annexure-A). e. Self Declaration (Annexure-B). f. All original challans evidencing payment of Sales Tax /VAT with detail of invoices-(Annexure-C). g. Original Chartered Accountant Certificate (Annexure-D). h. All relevant documents to substantiate their claim for Unjust enrichment. The declaration in Annexure-A, B, C, D are to be submitted alongwith the application duly signed and complete in all respect. 4. As per para 4.2 of Public Notice No.40/2008 there would be a single refund claim in respect of one importer in a month irrespective of number of Bills of Entry processed by respective commissionerate. In past some of the importers have filed refund claims for each Bill of Entry for want of clear guidelines. In order to avoid inconvenience it is suggested that the importers who have already filed one claim for a single Bill of Entry may club their claims as per para 4.2 referred to above, if they so desire or may file afresh single claim for all the Bills of Entry for a month and may withdraw or collect their claims already filed. 5. The Trade has expressed apprehension in submitting the original Sales Tax/VAT payment challans and original Sales Invoice. It is further contented that the Sales Tax / VAT challans and original Sales Invoices are also required by other Govt. authorities / Auditors. In order to mitigate their grievance it is decided that the original Sales Tax / VAT Challans shall be returned to them after making an endorsement on the reverse of the challans: Refund of SAD against Bill of Entry No.------------ Date ---------- granted. And also the original Sales Invoice shall be returned once the refund claim is settled. 6. All Trade and the industrial association are requested to bring the contents of this Public Notice to the knowledge of their members. Sd/(05/06/08) (SANJEEV BEHARI) COMMISSIONER OF CUSTOMS (IMPORT) NHAVA SHEVA.