23 September 2015
the importer shall, inter alia, provide copies of the following documents alongwith the refund claim : (i) document evidencing payment of the said additional duty; (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. the time limit for filing refund is 1 year from payment.