Refund of 4% additional duty u/s 3(5)

This query is : Resolved

sejpal kartik (Querist)
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18 July 2012 Do we have to pay vat/sales tax charged against sale of such( on which 4% additional duty is paid)imported goods for claiming refund of 4% additional duty although we are not suppose to pay vat as we are getting refund in vat? if yes then what will be the treatment of such vat/sales tax paid in vat return?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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18 July 2012 Noted that :

S.A.D. will be refunded on the imported goods which are in stock and on which the VAT is yet

& in department will be submit All original challans evidencing payment of Sales Tax /VAT with detail of invoices-(Annexure-C).

refer to notification no.102/2007 also mentioned:

Attention of all Exporters, Importers, Customs House Agents and Member of Trade and all concerned is invited to Notfn. No. 102/2007 dated 14/09/2007. for refund of 4% SAD

2 In order to avoid submission of unwarranted documents and also for uniformity and early settlement of Refund claims arising out of Customs Notification No. 102/2007-Cus. dated 14/09/2007. It is necessary that the claimant shall produce following documents along with refund application.

a Duplicate Bill of Entry (Importer’s Original Copy) with copies of invoice and Bills

of Lading

Original TR-6 challan for payment of Customs duty.
Original Sales Invoices, alongwith list containing Invoice No., Date, Amount of ST/VAT paid on imported goods for which Refund is claimed.
Calculation / Worksheet (Annexure-A).
Self Declaration (Annexure-B).
All original challans evidencing payment of Sales Tax /VAT with detail of invoices-(Annexure-C).
Original Chartered Accountant Certificate (Annexure-D).

h. All relevant documents to substantiate their claim for “Unjust enrichment”.

for more info:

https://www.jawaharcustoms.gov.in/jnch/pn/pn2008/PN-43-08.htm

regards,

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