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TMI BlogStreamlining the procedure for refund of 4% Additional Duty of Customs in pursuance of Notification No. 102/2007-Customs dated 14.9.2007 Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2007, exempting Addl. Duty of Customs (SAD) leviable under Section 3(5) of the Customs Tariff Act on goods imported for subsequent sale, Boards Circular Nos.06/2008 16/2008-Customs, clarifying various related issues and this Custom House Public Notice Nos. 43/2008 04/2009 prescribing documents and the procedure for refund of the same. 2. It has been brought to notice that although the CBEC Circular No. 16/2008-Cus. Dated 13/10/2008 prescribes acceptance of copies of ST/VAT challans along with the certificate of the statutory auditor/Chartered Accountant, this Custom House requires submission of VAT/ST Challans, duly certified by the statutory auditor/Chartered Accountant of the importer, in terms of Public Notice No. 04/2009 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er similar documents, in doubtful cases, which shall be returned to the importer after verification, as per the instructions of the Board in Circular No.16/2008-Customs. 5. Apart from this it has been noticed that presently the claimants are required to submit four different certificates from statutory auditor/Chartered Accountant in Annexures D, II, III and IV. This not only is expensive, cumbersome and time consuming but also creates lot of duplication and confusion as a result of which many a times the importers get certified their other documents from the Chartered Accountant which in fact are not so required. Therefore, in order to avoid duplication and make it simple, it has been decided to merge the various certificates from statu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bags/CTNs/Nos./ltrs/CBM) SAD paid (Rs.) SAD claimed (Rs.) Place: Date: For M/s. ________________________ Signature of the Applicant. ANNEXURE - S Consolidated Certificate from the statutory auditor/Chartered Accountant towards unjust enr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Details of S. No. and Date of the entries verified from the records of the VAT Tax payer Date S. No. 5. The refund being claimed herein is being shown in the Books of Account/Balance Sheet as Amount due as refund of Additional duty of Customs and same amount has not been passed on to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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