11 February 2015
dear Expert we have made wrong export invoice & as per invoice value buyer team paid customs duty and buyer deducted our payment due to wrong calculation, now what is the procedure for getting customs refund.
invoice has prepared to wrong rate
qty rate bill amt customs paid 150000 5.941 891236 89124
invoice should be prepare below rate CORECT RATE qty rate bill amt customs paid 150000 3.71 556500 55650
13 February 2015
In terms of paragraph 2 (d) of customs notification no. 102/2007 dated 14 September 2007 as amended, goods imported into India for subsequent sale are exempted from whole of the additional duty of customs provided the importer on sale of the said goods pays appropriate sales tax or value addedtax in addition to all duties including the said additional duty of customs at the time of importation of the goods. A claim for refund of the additional duty of customs paid could be made before the expiry of one year from the date of payment of duty. Further, Central Board of Excise & Customs (Board) in their circular no.6/2008 dated 28 April 2008 prescribed the procedures to be adopted for refund of additional duty of customs paid under notification 102/2007-cus. The procedure provides that the unsold stocks would not be eligible for the refund of such additional customs duty. M/s Leaf Trading Company, Chennai, engaged in the trading of mobile phones, had filed a claim (April 2010) for refund of additional duty of customs amounting to ` 1.71 crore in respect of imports made under 46 Bills of entry (BEs) during the period April 2009 to February 2010. Refund of additional duty of customs of ` 1.70 crore was granted (June 2010) after disallowing a claim of ` 0.60 lakh in respect of one BE pertaining to Chennai (Sea), Commissionerate. Audit noticed from the Certificates furnished by the Chartered Accountant and Assistant Commissioner (Commercial Taxes) that out of the 45 BEs where refund was granted, in 13 cases refund of ` 60.73 lakh was granted on the goods which were sold on the date of imports, in nine cases refund of ` 36.67 lakh was granted on the goods which were sold prior to the date of imports/payment of TR6 Challan/Out of Charge, in one case refund of ` 2.59 lakh was granted where no sale had taken place and in 16 cases refund of ` 41.14 lakh was granted where Sales Tax/Value Added Tax was not paid at the time of claim of refund. It was apparent that the goods sold prior to the date of import/payment of duty against the invoices were not the goods actually imported against the respective BEs and the importer was not eligible for refund of additional duty of customs. It was further observed from the certificate given by the Assistant Commissioner of Commercial Tax confirming the payment of VAT for the sales made by the importer during the period from April 2009 to February 2010 that as against the total VAT payable of ` 133.13 lakh, an amount of ` 43.23 lakh remained ‘unpaid’ till the date of filing of the claim. Thus, the condition stipulated in paragraph 2 (d) of the aforesaid notification dated 14 September 2007 had not been fulfilled. Further, the department in the earlier occasions had disallowed the claim in respect of sales made on the date of import/payment of duty. Hence, claim of ` 1.41 crore being ineligible should have been disallowed. The omission to disallow the ineligible claims resulted in excess refund of additional duty of customs of ` 1.41 crore.
the department issued a demand notice in September 2010. The department further stated (July 2011) that the sales invoices were raised either a day or two before filing of BE only after the goods were confirmed for dispatch by the supplier in order to tide over the financial difficulty and that the claimant had furnished the bank account to prove that the VAT amount was paid. The reply of the department was not acceptable because the notification provides for exemption from additional duty of customs only for subsequent sales and not for sales made prior to importation and that the VAT was unpaid on the date of submission of refund claim.
13 February 2015
sir can you share procedure due to we hve excess paid Rs. 2.5L apx to customs nepal my simple question is -- we hve prepared invoice higher rate while we shuold be prepare lower rate & custom,s duty paid as per higher rate. the same problam we hve reced after two month whn we hve recd payment to party.
pl share procedure & where we will file application , our local excise office or nepal excise office
14 February 2015
in this regards write a letter in this regards to commissioner custom port which you export in india as well enclosed both invoice shipping bill copy.
after scruitney, chief commissioner discretion will applicable.
23 May 2015
Dear Ramesh, yet we hve not recd refund while we hve submitted letter General Director of Customs office nepal, we have take rectification letter from Customs office Sonali india, than we hve submitted custaoms office Bhansar Nepal border, after tht two letter already submitted in Customs office Tripureshwar kathmandu but yet no response from nepal , kindly advice us wt sud i du 4 ftr 4 getting refund
Our two unit are manufactured in one plot separate -separate building Unit 1 & unit-2 there is no boundary wall & both unit under notification 49/2003, both unit are propriety unit with same owner, But our 1st unit will came in excise shortly.
1- our 1st unit are coming in Excise 01.08.15. 2-our both unit sales tax & cst registration same. we can use same No.? 3-our both unit Service tax registration same.we can use same no. ? 4-we ar paying lease rent signal chq of both unit. in further can I pay single chq from one unit ????? 5-EPF & ESIC registration –we can use same no. ????? 6-we will registration in excise shortly
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