Refund

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 January 2015 Dear All,
I have paid cess tax on imported goods and sold out all the goods in India and paid VAT/ CST can you please tell me that how can i claim the refund of tax which i have already paid to custom department,

waiting for your reply

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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19 January 2015 the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be;

the importer shall, inter alia, provide copies of the following documents alongwith 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.

(f)the time limit for filing refund is 1 year from payment.

The jurisdictional customs officer shall sanction the refund on satisfying himself that the conditions referred to in para 2 above, are fulfilled.

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)

Querist : Anonymous

Querist : Anonymous (Querist)

19 January 2015 thanks sir for giving me your valuable time.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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20 January 2015 welcome sir.
ramesh verma

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