Vat refund

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aman agarwal

aman agarwal (Querist)
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20 January 2015 What is the process to get refund of vat paid by importer u/s CVD 3(5)

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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21 January 2015 Mr aman,

By virtue of Notification No. 102/ 2007 dated 14.09.2007 the Central Government granted exemption, of the whole of the additional duty of customs leviable thereon under sub-section (5) of section 3 of the said Customs Tariff Act, provided certain conditions mentioned in the said notification were fulfilled. The conditions mentioned in the said notification are:
(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 along with 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.
1.2. Thereafter, after issuance of Notfn. No. 14/2009, dated 14.09.2007 which prescribed the conditions for availing refund of 4% Additional Customs duty paid vide Section 3(5) of the Customs Tariff Act, 1975, the following Circulars were issued, in context to streamlining the said refund claims viz.,
– Circular No. 06/2008 (Cus) dated 28.04.2008
– Circular No. 13/2008 (Cus) dated 13.10.2008
– Circular No.06/2009 (Cus) dated 09.02.2009
– Circular No.18/2010 (Cus) dated 08.07.2010
– Circular No. 23/2010 (Cus) dated 29.07.2010
– Circular No. 28/2010 (Cus) dated 13.08.2010
– Circular No. 11/2010 (Cus) dated 24.02.2011

submit the Below mention documents in customs
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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)