Refund of Special Additional duty - notification 102/2007

Pls tell me how to make an accounting entry in the books of account to get this Refund.

In case of S.A.D of 4% paid against import of raw material which is used to produce a final product.

VAT is paid against this final product.

Is the S.A.D paid on the raw material be claimed as a set off against VAT?

Please provide me with the circular no.

FOLLOWING DOCUMENTS ARE REQUIRED TO CLAIM THE 4% SAD

1. Annexure (Sale Invoices Detail)
2. Self attested Sale Invoices
3. Bill of Entries. (In Original)
4. Import Invoices. (In Original)
5. TR 6 Challan Self attested as proof of duty payment
6. CA Certificates In support of VAT/CST Payment
7. CST/VAT Payment Certificates attested by Sale tax/Vat authorties or Vat payment Challan Copies
8. CST/ VAT Return Copies

We importing round timber logs.We have paid duty +S.A.D. Our claim for refund of SAD is rejected on the ground that you  are importing ROUND TIMBER  whaereas your sales inv.shows  SAWN PIECES.Actual postion is that  we cutting round timber into some pcs to make it convinient for transportation. there are lot of trouble into transportation to carry ROUND TIMBER AND SAWN IN TO SMALL CITY.  Now what process to be adopt to claim  of SAD again

i would like to clear one point that   How to prove that we have not passed on the impact of ACD on to the consumer.

Thanks

On 22nd December, i have been called upon from one of the ofice from CRARS department (Who is handling the 4% SAD refund process from custom), at that time i have provided all the documents what he wanted.

But the are not satissfied, they have a queiry in my audit report for the relevant year that refund amount must mentioned in the same under section 44B,Income tax 1961.

Also they want VAT paid challan in original for the every refund. In this case i have a question for you that if i import  our product in 20 times in particular month & sold the same in next month tahn how can i provide 20 VAT paid chaalan in original.

thx a lot

We are importing some machines in CKD Conditions and paying SAD. We are assemblying these machines and then selling these machines. These machines are exempted from Excise. While selling these machine excise duty is 0% and VAT is 4% and  CST is 3% . Can we still claim refund of 4% SAD . I am informed that we can claim refund of 4% SAD only when we are trading and refund is not admissible if you are doing any kind of manufacturing activities.

Please let me know if this is correct?

Pankaj

Dear all

We are manufactures  We purchased raw material from a  trader without Vat -

Can V  avail cenvat of 4 Additional duty( trader has charged 4% ADD. duty)

Dear Asish

I m ajay sharma, i want to know and pl. tell me that If i paid the CST 2% then i claim it or not in SAD refund and VAT 4%.............. how will be decide......

thanks

If require Refund of SAD ( additional duty of customs) , contact 9810092750.

Originally posted by : Arbind Aggarwal
	Originally posted by :Ajay Sharma " Dear Asish I m ajay sharma, i want to know and pl. tell me that If i paid the CST 2% then i claim it or not in SAD refund and VAT 4%.............. how will be decide......     thanks I can help in getting the refunds.   "

for any query and expens etc in custom ,  you can email me :- ramesh.arti @ yahoo.co.in

We are a manufacturing firm and pay excise duty for the goods manufactured and sold. Besides, we import material and all the BCD,CVD and additional duties are paid by us at the time of importing the goods. We are not availing any of the credit.  The imported goods are sold to various customer in India by raising VAT Tax invoice. All the VAT / CST taxes are paid to respective state authorities.

Kindly advise whether we can file application for claiming refund of additional duty. Is there any restriction on products eligible for refund?