Cvd & additional duty

This query is : Resolved

Dipul mehta (Querist)
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18 December 2014 Dear Sir,
we are imported material on high sea sales basis, We paid to custom commissioner Rs. 886792/- as Follows:
2.5% - 329875.80
Cess: 4/MT - 5253.70
Custom Ed. Cess - 6702.60
Custom SHE Cess - 3351.30
Additional Duty - 541608

of the above cost which cost we recovered by refund route or credit route?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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27 December 2014 REFER TO CBEC NOTIFICZTION NO 102/2007 DTD 14.09.2007 YOU ARE ADMISSIBLE FOR SAD REFUND

The exemption/procedures contained in this notification shall be given effect if the following conditions are fulfilled

(a) the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods;

(b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible;

(c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer;

(d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be;

(e) 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.

(f) the time limit for filing refund is 1 year from payment.

The jurisdictional customs officer shall sanction the refund on satisfying himself that the conditions referred to in para 2 above, are fulfilled.

Check List of Documents:

Form of Refund Application
Calculation / Worksheet for refund
Self Declaration/ undertaking
All original challans evidencing payment of Vat with details of invoices.
Original Charted Accountant Certificate
Duplicate Bill of Entry (Importer’s Original-Copy)
Original TR-6 Challan for payment of Custom Duty.
Copies of purchase invoice & bill of lading.
List containing invoice nos. & amount of VAT/CST paid on imported goods for which refund is claimed.
Authority Letter.
Copy of Notification No.102/2007 Customs dated 14.09.2007
Original VAT/CST deposited certificate issued by the VAT Department.
Self attested photocopy of Agreement in case of High seas sales (if any).
Self attested Duplicate/Carbon Copies of Sales Invoices (B/E No. must be mentioned on the Sales Invoices and following stamp must be their on the sales invoices)