Refund of cvd & additional on imports

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 December 2012 HELLO EVERY ONE WE ARE A "MANUFACTURER EXPORTER" IF WE IMPORT AN ITEM AND SUPPLY THOSE TO ANY OF GOVT. STATE OR CENTRE, PROJECT CAN WE GET REFUND / ADJUSTMENT OF CVD.12%(WHICH IS EQVI.TO CENTRAL EXCISE) AND OR ADDITIONAL DUTY OF CUSTOMS 4% (WHICH IS EQVI. TO C.SALES TAX)? IF YES.. FROM WHERE AND WHAT WILL BE THE PROCEDURE?

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RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

15 December 2012 The refund of Customs duties is governed by Section 27 of Customs Act, 1962,
and the same is reproduced below
SECTION 27. Claim for refund of duty. –
(1) Any person claiming refund of any [duty and interest, if any, paid on such
duty]
(i) paid by him in pursuance of an order of assessment; or
(ii) borne by him,
may make an application for refund of such [duty and interest, if any, paid
on such duty] to the [Assistant Commissioner of Customs or Deputy
Commissioner of Customs] -
(a) in the case of any import made by any individual for his personal use
or by Government or by any educational, research or charitable
institution or hospital, before the expiry of one year;

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