Refund - addnl duty of customs u/s 3(5)

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Parth Patel (Querist)
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22 June 2012 An assessee is trading unit and have paid duty as mentioned in subject matter @ 4% while clearing goods from customs.

Now, he has not filed any refund claim since commencement of business. business started 2005.

pls note accounts does not show any entries as to addnl duties receivable or line item in balanced sheet.

I am aware of following notification:
1. Notification No. 102/2007-Customs
2. PUBLIC NOTICE NO. 43 /2008 Dated 06/06/2008

Now question arises,

1) Whether assessee is entiled to file refund even after so long time, if yes to extent what period

2)If assessee charges only VAT and pays it regularly and do not stipulate anything on invoice as to 4% of duty; can it be said that incidence of duty has been passed to buyer ?

3) The certification from assessee requires following contention
''3. Incidence of excess Customs duty deposited at the time of customs clearance and now covered by the refund claim has not been passed on to the customers and this amount has not been included in the sale value''

If only VAT is shown in invoice, Can it be said that Addnl duty of customs has not been included in invoice?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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22 June 2012 importers are permitted to file claims under the above exemption up-to a period of one year from the date of payment of duty.

for updation:

https://www.cbec.gov.in/customs/cs-circulars/cs-circulars08/circ16-2k8-cus.htm

https://www.custadaindia.com/CUSTADA-Online/document/document/015-CBEC-29.06.2010.htm

regards,

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Parth Patel

Parth Patel (Querist)
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22 June 2012
Thank you so much Dear Expert,

What about unjust enrichment, can it be the case that client not entitled to refund just because he has neither mentioned anything in invoice w.r.t. 4% duty nor treated duty as receivable in accounts on the grounds of unjust enrichment.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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22 June 2012 although i have posted information further information can be received through the RTI submit in department.

regards.

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