02 January 2015
What is the extend to which SAD (special Additional Duty) refund can be claimed under the Customs Act? What is the procedure and documentation to be followed for that? What are the goods eligible for deduction?
03 January 2015
Generally importer can admissible for sad Refund from the date of payment of duty one Year.CBEC NOTIFICATION NO.CBEC 93/2008.
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)
CAclubindia
