Refund - Customs Application (Form) Regulations, 1991 - 63/91 - Customs - Non Tariff

Refund - Customs Application (Form) Regulations, 1991 Notification No. 63/91-Cus. (N.T.) Dated 20-9-1991 In exercise of the powers conferred by clause (aa) of sub-section (2) read with sub-section (1) of Section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely :- 1. Short title and commencement (1) These regulations may be called the Customs Application (Form) Regulations, 1991 (2) They shall come into force with effect from the 20th day of September, 1991. 2. Manner of filing Form for refund - An application for refund shall be filed in duplicate before the Assistant Collector of Customs, having jurisdiction over the Customs port or Customs airport or Customs warehouse where duty of customs was paid, in form appended to these regulations. To The Assistant Collector of Customs, Appraising Refunds/Postal Appg. Deptt. We wish to lodge this claim for refund of customs duty which have been collected in excess from us as per details given below : 1. Bill of Entry No. / Post Parcel No. 2. Bill of Entry Cash No./Deposit No. with date/date of purchase invoice 3. Description of goods covered by Bill of Entry/Post Parcel/ Purchase invoice 4. Name and address of a. Importer b. Clearing Agent c. Applicant 5. Indicate whether the claim is covered under Sec. 27(1)(a) or 27(1)(b) 6. In case of payment of duty under protest details of registration of protest 7. Amount of MODVAT credit availed from the additional duty of customs paid and now covered by the refund claim 8. Ground of claim 9. Enclosures (No. of sheets should be specified against each claim) 10. Any further details that are deemed necessary and relevant to the claim 11. Indicate whether personal hearing is required or not DECLARATION I _________________ the applicant representing the importer __________, do hereby declare that what is stated above is true to the best of my information and belief. I also declare (a) that the excess duty paid and claimed now for refund has been passed/has not been passed on to any other person by the importer; (b) that the claim pertains to imports made by an individual for his personal use; (c) that the import duty borne by the buyer of the imported goods at the time of buying from the importer has been passed/has not been passed on to any other person. (Strike out whichever is not applicable) SIGNATURE OF THE APPLICANT