Refund of customes additional tax

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prameej (Querist)
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06 January 2012 What are the procedures, what documents are needed for getting REFUND of ADDITIONAL CUSTOMES DUTY paid at the time of IMPORT? Is it refundable?
Plese guide me to what are the rules & regulations for the same?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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06 January 2012 regarding procedures link is :

http://www.jawaharcustoms.gov.in/newsite/refund/procedure.asp

in the light of Notification NO. 102/2007 dtd 14.09.2007 read you can admissible.

Regards,

Also Read Format :

Application for refund of Duty/ Interest

PART-A

To
The Assistant Commissioner of Customs,
Refund Section,
icd tughlakabad,
New Delhi

Sir,

We wish to lodge this claim for refund of Customs duty/interest which have been paid in excess by us as per the details given below:

1Import/Export document (Bill of Entry, Shipping Bill etc)/ Purchase Invoice- No. and Date
2Duty Deposit reference (Cash No/ Deposit No.) and date
3Description of goods
4Name and address of
a)Importer

b)Custom House Agent

c)Applicant

5.Refund Claim under
b)Section 27(1)(a)
c)Section 27(1)(b) of the Customs Act
Section 27(1) (a)
6Ground of Claim *
(*Specify with details whether the claim in on account of reassessment of rates of duty/valuation, shortage/short-landing, pilferage, appellate order, arithmetical/clerical error, any other ground (specify))

As per the annexure-1
7Amount of Refund claim

8Amount of Modvat credit availed from the additional duty of customs paid and now covered by the refund claim

9 Enclosures * (in Original) in support of refund claim
(*Please put a tick mark ( ) against the document being enclosed
a) Letter of authorization from the importer/buyer in case the applicant is an agent
b) Triplicate copy of Bill of Entry/Post parcel wrapper/Shipping Bill/ Baggage Receipt or the Purchase Invoice
c) Duty Challan/Other document as evidence of duty payment
d) Signed working sheet for the amount of refund claimed
e) Customs attested Invoice
f) Customs attested packing list
g) Documents for establishing the applicant’s eligibility to receive the refund amount in terms of the proviso to sub section (2) of section 27 of the Act, including documents for the purposes of section 28C and 28D of the Act.
h) Contract and Purchase order
i) Modvat credit certificate from Central Excise authorities
j) Order in Original/ in revision/ in appeal/ any other order
k) Short delivery certificate from custodian
l) Short shipment certificate from supplier
m) Survey report
n) Insurance claim settlement certificate
o) Catalogue/technical write-up/Literature
p) Bills for Freight/Insurance/Other Charges
q) Certificate of Origin
r) Any other document considered necessary in support of the claim (specify)
s) Total Number of documents enclosed

10 Any further details deemed necessary and relevant to the refund claim
11 Whether any other refund claim filed/pending against the same Import/Export documents (Bill of Entry, Shipping Bill etc.) If yes, give details
12 Whether personal hearing required or not before the case is decided
13 a) Whether the duty has been paid under protest
b) If yes, Customs House protest registration No.

DECLARATION

We xyz Pvt Ltd., Delhi, hereby declare that

a) the contents of the refund claim as per form above are true and correct to the best of our information and belief;
b) The amount and the grounds for which this refund claim has been filed has not been previously claimed and paid; and that
c) The excess duty claimed as refund has not been passed on to any other person by the importer/buyer.

Signature of the applicant

Date:

PART B
(See regulation 2(2))
ACKNOWLEDGEMENT
FOR CUSTOM HOUSE USE

File No:……………………….

Refund claim of M/s. ………………………………………….for…………………………..(Rupees ……………………………………. only) against Bill of Entry/Post Parcel/ Baggage Forms/ Shipping Bill No……………. dt……………………. received in complete manner on ……… admitted for examination vide Customs Refund Registration No…….. dated…….

For Assistant Commissioner of Customs

Date.

ACKNOWLEDGEMENT
TO BE ISSUED TO THE APPLICANT

File No:……………………..

Refund claim of M/s. ………………………..for Rs…………………… (Rupees …………………………….. only) against Bill of Entry / Post Parcel/ Baggage Form/ Shipping Bill No. …………….. dt……………………….. received in complete manner on ……. Admitted for examination vide Customs Refund Registration No……. dated…….

For Assistant Commissioner of Customs

Date:

ANNEXURE -1

GROUNDS OF THE CLAIM

Sub: Application for refund of excess duty paid on account of excess quantity
Declared in the Invoice.
Ref: B/E No:
MAWB No: ………………HAWB: …………….DT. …………………..
With reference to the subject mentioned above, we would like to inform you that we have ordered ………. Nos. of ………………………………….from M/s……………………………. Based on our order, our supplier had dispatched a shipment under HAWB No: ………………..DT……………… giving the invoice bearing No: ………………….for US$ …………………mentioning the description as ……… Nos. each ……………………….

According to the AWB and the Invoice we thought that the entire ……..Nos. the items were shipped under one AWB No: …………….DT………………… and filed the bill of entry declaring the entire value and quantity and paid the duty amount of………………… got the out of charge order but goods not taken delivery out of Airport.

Subsequently we came to know that the said …………. Nos. of the ……………………….was split in to two shipments each ……. pkg ………. Kgs ………. Nos. and the second one was landed under HAWB No: ……………..dated ………………(……. Pkg …… Kgs) whereas the invoice for both the shipment is common.

Now, we have got the confirmation from our supplier and obtained the revised two invoices for both the shipments. Due to error in the invoice we have paid an excess duty of …………….in the bill of entry No……………….. (duty for both the shipments were paid).

In the light of the above, before taking delivery of the consignment under the B/E No:…………………….., we had made our request to the concerned Asst. Commissioner of Customs to cancel the OOC and re-assess the bill of entry duly conducting first check (quantity verification). According to the permission given by the Joint Commissioner, we had re-assessed the bill of entry and cleared the ….. pkg consisting ……… Nos. of ……………………….
Now, we request your goodselves to kindly refund us the excess duty amount of Rs………….. at your earliest

Thanking you,

Yours faithfully,
For XYZ PVT LIMITED

Authorised Signatory.

WORKING SHEET

Invoice No:
Exchange Rate:
Duty assessed as per the Wrong Invoice
Invoice Value in US$
Invoice value in INR
CIF Value
Landing Charges 1%
Assessable Value

Duty Structure

BCD 12.5%
CVD 16%
Cess 2%
Cess 2%
SAD 4%
Total Duty (A)

Duty Re-assessed as per the correct Invoice
Invoice Value in US$
Invoice value in INR
CIF Value
Landing Charges 1%
Assessable Value

Duty Structure

BCD 12.5%
CVD 16%
Cess 2%
Cess 2%
SAD 4%
Total Duty (B)

Duty to be refunded (A-B)

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