21 December 2011
I am manufacturer. i paid CVD @ 16% in liue of excise duty on imported goods. i am manufacturing exempted goods and i sold it outside india as well as in india. so i am not liable to excise registration number. then how can i claim CVD refund. paid is it possible without excise registration. kindly suggest as early as possible.
22 December 2011
IF YOU ARE NOT REGISTERED IN EXCISE TILL IMPORTATION DATE, HOW CAN YOU REFUND IT.
Notification No.102/2007-Customs dated 14.9.2007 prescribes the documents that shall be enclosed along with the refund claim. In order to ensure sanction of refund properly, it is clarified that the document evidencing payment of ST/VAT (in original) duly issued by or acknowledged by the concerned ST/VAT authorities shall be submitted by the importer. A certificate from a Chartered Accountant or any other independent authority certifying payment of ST/VAT would not be acceptable in lieu of the original documents. However, a certificate from the statutory auditor / Chartered Accountant, who certifies the importer’s annual financial accounts under the Companies Act or any statute, correlating the payment of ST/VAT on the imported goods (in respect of which refund is claimed) with the invoices of sale, would be required along with the original tax / duty payment documents as proof of payment of appropriate ST/VAT for the purpose of para 2(d) & (e) of the said notification.
for more information link is: http://www.cbec.gov.in/customs/cs-circulars/cs-circulars08/circ06-2k8-cus.htm
22 December 2011
If you are not registered in Excise, then you will not be able to take cenvat of 16% CVD paid for your manufacturing.
The only option left is take Duty drawback benefit. Duty drawback benefit is higher for those exporters who have not availed cenvat on their input. This higher duty drawback will compensate you for non availment of cenvat.
22 December 2011
thank you for reply ramesh bhai but i am not getting you. excise and customs are different. and cvd is custom duty. i have IEC code. Is it necessary to take excise number also. and if yes than how much it cost to me including money demanded by officer for registration( in surat)
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