Sad refund
vijay rao (Student CA Final ) (69 Points)
15 December 2016
"what are the doc. for the SAD refund:?
Sanjay S
(Chartered Accountant)
(1375 Points)
Replied 16 December 2016
Refund Claim for 4% Spl Additional Duty (Notification No. 102/2007- Customs dated 14.9.2007)
The following documents are required to be filed along with the Refund claim:
1. Document evidencing payment of the Special Additional Duty (SAD).
2. Invoices of sale of the imported goods in respect of which refund of the said SAD is claimed.
3. 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.
4. Certificate from a statutory auditor / CA who certifies the final accounts in respect of correlation of VAT payment, payment of 4% SAD amount and unjust enrichment as prescribed in Board’s circular No.6/2008-Customs dated 28.4.2008 and 16/2008-Customs dated 13.10.2008.
5. Copy of the Consignment Sale Agreement. (in case of sale through consignment agents / stockists).
6. Self-declaration / Affidavit (for e.g. in case of submission of invoice in soft form in lieu of paper documents, in case of fulfillment of the doctrine of unjust enrichment to the effect that the applicant has not passed on the incidence of 4% SAD to any other person).
7. Any other document considered necessary in support of the claim.
I am also attaching herewith a file that sheds light on the kind of documents to be filed along with various refund claims under Excise, ST and Customs.
Hope this helps.
CAclubindia
