We have paid Rs.150000/- on 20.7.2018 towards Customs duty payment for excess import made in the Advance Authorisation in the year 2015-16.The Customs duty structure is Basic Customs duty 10%+CVD 16%+Edu.Cess2%+Second.Edu cess 1%+ Special Additional Duty (SAD) 4%.When Ecxise was active we could have claimed CENVAT againt CVD and SAD but,now in GST how we can claim to get refund or Setoff CVD and SAD paid??? .
Menu
Refund /set of cvd and sad paid towards excess import under advance authoristion after gst
Replies (4)
Apply refund as per old law from excise departmenr as per gst section 142(3) or 143(6)
Sections 142(3) or 143(6) are applicable in case of specific period of Transition means the period of change from Excise to GST after that you can not claim there under.
As per section 142 8 (a), you have not eligible for such refund.
The same can be refunded if GST refuse to refund and you go the High court for direction.
Recent Threads
- Turnover limit for composition dealer in gst
- My client purchases Rs. 3 crores and his turnover
- Regarding CA foundation Exemption (Direct Entry Sc
- CFSS Scheme
- Transfer of ITC from individual to LLP
- Query of Goodwill
- Remuneration to Partners
- Request For Dhirajlal Rambhia
- Tds deduction queery
- Check ITR1 on income tax Form ITR1 Instead of 1 ho
Related Threads
CAclubindia
