I import goods from china, to kolkata and sale it in Bihar as my company is registered in bihar, I have applied for refund of 4 % aditional duty with the jurisditional officer of custom in bihar, now they say to apply at kolkata customs where i have paid the duty. can anyone clear the confusion and any notification specifying the phrase " jurisdictional officer"??
Ravi Pillay
(Freight Forwarding/ CHA)
(24 Points)
Replied 05 June 2008
notification 102/2007 refund of additional duty.
want to know if additional duty paid for re-import will be refunded ???
thanks & regards
Ravi Pillay
Please go through the link mentioned below which explains in detail the procedure required for claiming the S.A.D.
https://www.cbec.gov.in/customs/cs-circulars/cs-circulars08/circ06-2k8-cus.htm
Ravi Pillay
(Freight Forwarding/ CHA)
(24 Points)
Replied 06 June 2008
RE: notification no: 102/2007
refund of additional 4% duty
we had a re-import for which SAD was paid the said goods were sold in local market want to know since the re-imported goods were sold in local market if we can avail duty re-fund as per the aove notification.
thanks & regards
If we are paying SAD 4% while importing the goods and we will not claim for SAD refund, can we sale the goods without paying VAT/Local sales tax?
In explainatory note of additional duty, It is said that this duty is imposed to countervail Local sales tax/vat. so is it means that if you pay this duty, you need not to pay local tax?
Wainting for proper responce in this regards,
Dilip
chamatkaribaba
(Practicing Indirect Tax)
(97 Points)
Replied 26 June 2008
There are some things that needs to be clear to all before going ahead to claim SAD Refund.
U can not take credit of SAD. that means, U must pay SAD first at the point of entry at customs. U must pay VAT/CST at the time of sale of the goods. And, then, U should go to claim SAD. So, it is called Refund and not taking Credit of SAD. U can not say that U have already paid SAD and do not want to pay VAT/CST. U must pay VAT/CST and go for refund.
where to apply? U should apply for SAD refund at the entry o custom where U have paid SAD. That means, if goods enter India from Kolkatta Port and U sell them in BIHAR, then, U must apply in Custom Office of Kolkatta Port.
Another thing, U must present VAT/CST bill at the time of apply. so that means, U can not claim refund on unsold goods.
Last aspect, we should be able to claim refund on re-imported goods as well after they are sold.
I am a importer of timber at Visakhapatnam. I came to hear about refund of Addt duty on customs recently. I want to know whether is this true or not? & also for which period can i claim refund, where to claim, what is the procedure, How long will it take for the amount to be refunded ?
In short, I am blank regarding this, i do not have any knowledge regarding this, So pls provide me information regarding this
Ravi Pillay
(Freight Forwarding/ CHA)
(24 Points)
Replied 11 July 2008
please advise if we can claim drawback on Senna Leaves and Pods
thanks & regards
Ravi Pillay
WE ARE IMPORTING TIMBER AT KANDLA PORT. I HAVE COPY OF CIRCULAR ABT REFUND OF AD.DUTY.BUT I WANT TO KNOW MORE ABT REFUND PROCESS.
AS CLARIFY IN CIRCULAR ,REFUND CLAIM SHOULD BE FOR QUARTERLY PERIOD. IF WE IMPORT TIMBER IN DECEMBER-2007 AND SELL AFTER PAYING VAT OR CST IN FEB.AND MARCH -2008. NOW QUESTION ARISE THAT MY BILL OF ENTRY IN DEC.2007 AND SELL BILL IN FEB AND MARCH 08 IN WHAT QUARTER I CLAIM REFUND ?