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Refund of cvd 3(5)

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(Querist)
30 March 2015 can a trader (not a registered dealer of excise) apply for refund of cvd 3(5) paid on import of goods into India? thanks in advance
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RAMESH KUMAR VERMA

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RAMESH KUMAR VERMA (Expert)
31 March 2015 THE Customs Notification 102/2007 dated 14.9.07 providing for exemption of 4% Special Additional Customs Duty leviable in terms of Section 3(5) of Customs Tariff Act 1975 in respect of goods imported for sales as such, by the importers to others was purportedly issued to provide a level playing field to traders vis-à-vis manufacturers who do not pay local sales tax / VAT while importing goods directly for their own use and to remove the burden of double tax on such type of importers as held by Hon’ble Gujarat High Court under 2014 (299) ELT 263 (Guj.) CCE Vs. POSCO INDIA DELHI STEEL PROCESSING CENTRE P. LTD.
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