Refund of 4% Additional duty in pursuance of Notification No.102/2007-Customs dated 14-09-2007 as amended – Documentary and procedural requirements to be fulfilled by the Claimants to ensure expeditious disposal of claims – reg. - Customs - 18/2012

OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN 682009 F.No. S18/Misc/18/2012 Ref. Cus C1/01/2012 TU Cus Date: 27-11-2012 TRADE FACILITY NO.18/2012 Sub: Refund of 4% Additional duty in pursuance of Notification No.102/2007-Customs dated 14-09-2007 as amended Documentary and procedural requirements to be fulfilled by the Claimants to ensure expeditious disposal of claims reg. Attention of Trade and Industry is invited to the issue of granting of refund of 4% Additional Duty of customs levied under section 3(5) of the Customs Tariff Act, 1975 ( hereinafter referred as 4% AD ) and the Public Notice No. 29/2007 dated 1.10.2007 issued by this Commissionerate in this regard. 2. The Central Board of Excise and Customs, New Delhi, has issued Notification No.102/2007 dated 14-09-2007 and No.93/2008 dated 01-08-2008 mandating various conditions to be fulfilled by the claimants to be eligible for the refund of the said 4% AD. Further, the Central Board of Excise and Customs has issued several circulars, viz., Circular Nos.6/2008 dated 28-04-2008, 16/2008 dated 13-10-2008, 6/2009 dated 09-02- 2009, 15/2010 dated 29-06-2010, 18/2010 dated 08-07-2010, 23/2010 dated 29-07- 2010 and 27/2010 dated 13-08-2010 on the subject to clarify various doubts raised by the field formations. The circulars have elaborated the mandatory procedural requirements to be complied with by the claimants before the sanction of refund of 4% AD. 3. Inspite of streamlining the procedure for grant of refund of 4% AD, it is observed that in many cases, the claimants are still not complying with all procedural requirements prescribed and are also not submitting the requisite documents in time leading to delay in processing of refund claims. In view of the above, this trade facility notice is issued for the benefit of the importers and trading public (claimants), incorporating the important provisions and clarifications issued by the Board (as on date) vide the aforesaid Notifications and Circulars regarding granting of refund of 4% AD. The gist of the aforesaid notifications and circulars are summarized and reiterated here under: 1. Circular No.6/2008-Customs dated 28-04-2008 : All conditions prescribed under Notification No.102/2007-Customs dated 14-09-2007 shall apply; The status of the refund claims shall be displayed on the online database of customs duty refunds maintained by the Commissionerate; Only a single refund claim against a particular Bill of Entry will be permitted to be filed within the maximum time period of one year from the date of payment of duty. Filing of refund claim for part quantity of Bill of entry will not be allowed except when such filing is necessary due to limitation of one year period. However, where certain quantity of goods were lost or short-landed or damaged resulting in sale of balance quantity, and the importer submits a refund claim for the quantity that was sold along with the declaration that for the remaining quantity they would not claim refund, the claims will be entertained for such part quantity. Ordinarily, there would be a single refund claim in respect of each importer in a month irrespective of the number of Bills of Entry (B/Es) processed by the Commissionerate; The importers would be entitled to refund of duties only in respect of quantities for which the prescribed documents are made available and the claims submitted within the maximum period of one year. Unsold stocks would not be eligible for refunds; Only those cases where 4% AD was paid on or subsequent to 14-09-2007 will qualify for refunds under this scheme subject to fulfillment of prescribed conditions. 2. Circular No.16/2008-Customs dated 13-10-2008: For the purpose of refund of 4% AD, a certificate issued only by such a Chartered Accountant who either certifies the importer's financial records under the Companies Act, 1956 or any ST/VAT Act of the State Government or the Income Tax Act, 1961 will be acceptable. As clarified by the Board, certificate by any other independent Chartered Accountant will not be acceptable; Submission of Copies of sales invoices in electronic form (including the form of CD) for the purpose of fulfillment of condition in Para 2 (e) (ii) of Notification No.102/2007 Customs dated 14-09-2007, where the Invoices are voluminous and difficult for the importers as well as the Department to handle such invoices in hard copy. In case of sale through consignment agent/stockist, refund of 4% AD shall be subject to the condition that by an agreement entered into between the importer and Consignment agent/stockist, the said consignment agent/stockist is authorized to sell such goods on behalf of the importer and that each of the sale invoices issued by the consignment agent/stockist indicate that the sale is made on behalf of the importer in the capacity of consignment agent/stockist . Further, in such cases, the applicant shall submit a certificate from a Chartered Accountant duly appointed by the importer, who either certifies the importer's financial records under the Companies Act, 1956 or any ST/VAT Act of the State Government or the Income Tax Act, 1961, to the effect that appropriate ST/VAT has been paid by consignment agent/stockist on behalf of importer and that the importer, in turn, has paid or reimbursed the ST/VAT to his consignment agent/stockist along with the correlation of ST/VAT payment with 4% CVD paid on imported goods. 3. Circular No.6/2009-Customs dated 09-02-2009 : In case of 4% CVD having been paid through VKGUY, FPS, FMS Scrips, the amount eligible for refund should be re-credited on the relevant VKGUY, FPS and FMS Scrip. 4. Circular No.18/2010-Customs dated 08-07-2010: Illustrative list of documents to be filed by the applicants along with Application for refund of 4% AD is given in Annexure-II of the Circular No.18/2010 Customs dated 08-07-2010; In respect of Accredited Clients registered with Customs in terms of Circular No.42/2005-Customs dated 24-11-2005 (ACPclients), the amount of 4% CVD refund shall be sanctioned in full, on preliminary scrutiny of the following documents (a) TR-6 Challans (in original) for CVD payment; (b) VAT/ST payment Challans (in original); (c) summary of sale invoices; and (d) certificate of statutory auditor/Chartered Accountant, for correlating the payment of ST/VAT on the imported goods with the sale invoices and also to the effect that the burden of 4% CVD has not been passed on by the importer to the buyer. The procedure for pre-audit for claims of ACP clients has been done away with and detailed scrutiny shall be done only at the stage of post audit; Submission of sale invoices shall be required only in electronic form (CD or other media) and submission of paper documents is accordingly dispensed with; A system of optional facility of directly crediting the applicant's bank account, through RTGS (Real Time Gross Settlement) or NEFT (National Electronics Funds Transfer) System is being prescribed. Claimants desirous of availing this facility for timely payment of refund amount shall furnish necessary authorization (for payment of refund amount directly to Bank Account) to the AC/DC (Refunds) in the form prescribed under Annexure-I. 5. Circular No.23/2010-Customs dated 29-07-2010: In cases where the assessment is provisional, for the purpose of sanction of refund of 4% CVD, the date of payment of duty would be, the date of payment of CVD at the time of import of goods and not the date of finalization of provisional assessment. Accordingly, the Importer would be eligible to get the refund, if the claim is filed within one year from the date of actual payment of 4% CVD i.e., the date of payment of duty at the time of clearance of imported goods. 6. Circular No.27/2010-Customs dated 13-08-2010: In view of difficulties associated with change in EDI System to allow re-credit of DEPB/VKGUY/FPS/FMS Scrips in case of 4% AD refund and also the view of DGFT that modification in software at the end of DGFT (for the purpose of re-credit of 4% CVD through Electronic Message System and its transmission to the Customs) is not feasible at present, the Board has provided that the registration of re-credited duty Scrips issued by DGFT on the basis of consolidated certificate furnished by Customs should be allowed on manual basis. The facility of manual filing of Bill of Entry for utilizing the amount of re-credited CVD refund for payment of duty is also allowed. This facility has been extended up to 31-01-2011 as a one-time measure and it was also clarified that only those Bills of Entries will be allowed manual processing wherein the duty involved is equal to or less than the balance amount in the re-credited scrip; It was also advised that re-credit amount of CVD refund should be used for payment of BCD and CVD only and not for 4% CVD so as to avoid cascading of subsequent re-credit of 4% CVD in the relevant Scrips. Further, in the interest of ensuring expeditious grant of refund of 4% CVD in cash, the importers are advised to make the initial payment of 4% CVD in cash. The claimants/importers are also advised to take note of the following while processing of applications for refund of 4% AD: 1. The claimant shall submit all documents required as per the checklist. For expeditious processing of claims, the claimants are advised to submit all the documents at the time of filing application to avoid protracted correspondence and delay; 2. Where claims are found to be complete in all respects, an acknowledgement in prescribed form will be issued, while those Claims found short of any documents/deficiencies will be returned with a deficiency memo. In such cases, the applicants are required to re-submit the application at the earliest after making good the deficiencies. It is to be noted that in case of deficient applications, date of initial receipt (of deficient application) will be the date of filing for the purpose of time limit for filing refund application. ( Refer Customs Refund Application (Form) Regulations, 1995) ; 3. The person signing the refund application shall mention his name, designation and office seal, if any, contact numbers (landline and mobile), email address, on the application. However, the claimant may represent himself through authorized representative for the purpose of filing claims, appearance for personal hearing/receiving of cheque in accordance with the provisions of section 146A of the Customs Act, 1962.; 4. In all Documents, Certificates and the Refund application etc., the additional duty (sought to be refunded) shall be referred to as 4% additional duty levied under section 3 (5) of the Customs Tariff Act, 1975. The acronym SAD (which is commonly used by many to refer to 4% Additional Duty levied under section 3(5) of Customs Tariff Act 1975) may be avoided in all references as the abbreviation SAD may refer to anything including the Special Additional Duty which leviable under Section 3A of Customs Tariff Act 1975; 5. The Chartered Accountant's certification should be categorical with regard to verification of claimant's records, Books of Accounts etc., for ruling out unjust enrichment and also co-relating in detail, sales with VAT/CST payment. The certificate shall contain an explanation with valid grounds justifying how the incidence of 4% Additional Duty has not been passed on to the buyer, as required under para 6.2 of the CBEC Circular No.6/2008 dated 28-04-2008; 6. In cases where there is variation between the description given in the bill of entry and in the sales invoice, claimant shall submit for consideration, necessary supporting documentary evidence such as import invoice, confirmation from the supplier etc., establishing the identity of the goods; 7. It is noticed that (as also observed by Board vide Circular No.15/2010 dated 29-06-2010) in certain cases, refund claims have been filed with the department by some unscrupulous importers wherein forged documents were submitted for availing the 4% AD refund and Chartered Accountants have certified without due verification in respect of the fact of actual sale of the imported goods, correlation of VAT paid with imported goods, crossing of the bar of unjust enrichment (envisaged in the notification No.102/2007-Customs dated 14-09-2007). It is to be noted that cross-verification of documents will be carried out by the department on random basis and if it is found that documents submitted were forged or falsified, stern action will be initiated against the offenders under the relevant provisions of the Customs Act, 1962 and other laws. Further, in such cases, the matter would also be referred to the Institute of Chartered Accountants of India for necessary action. 4. This Trade Facility is not to be regarded as exhaustive listing all provisions of the Board Circulars. Only those provisions important from the Trade point of view have been summarized for information and ease of reference by the importers with a view to ensure systematic and expeditious disposal of 4% AD Refund claims. In case of any doubt/clarification, relevant provisions of Board Circulars may be referred to, which are final and binding with regard to the procedure to be followed. 5. The trade and industry may take note of above, and comply with the requirements and assist the department in ensuring speedy disposal of refund claims. Encl: Annexure-I, II, III, IV, V VI Sd/- DR.K.N.RAGHAVAN COMMISSIONER Annexure I CHECKLIST OF DOCUMENTS TO BE SUBMITTED ALONG WITH THE REFUND CLAIM FOR 4% AD: 1. Bills of Entry in original (Importer copy only) and corresponding TR-6 challans/e-receipts in original, Copy of Scheme Scrips which were used to pay duty with the relevant debit entry(as applicable); 2. Copies of sales invoices in electronic form. Importantly, the electronic media containing the information about sales invoices should, however, be submitted along with a paper declaration by the applicant indicating the invoice numbers contained in the media and subscribing to their truthfulness. Format of selfdeclaration enclosed herewith as Annexure- II ) ; 3. (i) Documents evidencing payment of VAT/CST in original [VAT/CST payment Challans and VAT/CST Returns/Acknowledgements for epayment/ cheque/DD's/VAT/CST Payment certificates issued by concerned VAT/CST authorities Extracts of Bank statements/Copies of Cheques /DD's/Documents evidencing any other authorized form of payment of VAT/CST etc., to show that relevant VAT/CST as per returns has indeed been paid from the claimant's account (period wise location wise) ]; (ii) In case of submission of duplicate copies as evidence for VAT/CST payment, a certificate from the Statutory Auditor / Chartered Accountant (who certifies the Annual Accounts of the Company under the Companies Act/ST/VAT Act/Income Tax Act) shall be furnished confirming that the copies of documents submitted (as evidence of VAT/CST payment) were true copies thereof of the originals. Further, all such copies should be duly certified by the said CA for identification. Alternatively, the CA certificate may include an ABSTRACT containing details of documents (verified by CA) evidencing payment of VAT/CST for relevant states/periods. ( Format for CA certificate including the Abstract enclosed herewith as Annexure-III) ; 4. Certificate from Statutory Auditor / Chartered Accountant who certifies the Annual Accounts of the Company under the Companies Act/ ST/VAT Act of the State Government/Income Tax Act covering the following aspects: ( Format for CA certificate enclosed herewith as Annexure-IV ; (i) Correlating the payments of VAT/CST on the imported goods (in respect of which refund is claimed) with the invoices of sale; and (ii) Declaration to the effect that the burden of 4% AD has not been passed on by the importer to the buyer and that the requirement to rule out unjust enrichment is fulfilled and documentary evidence on the basis of which such claim is corroborated and substantiated. ( Format of self-declaration of importer enclosed herewith as Annexure-V) ; 5. Work Sheet duly certified by Statutory Auditor/Chartered Accountant (who certifies the Annual Accounts of the Company under the Companies Act/ST/VAT Act/Income Tax Act) showing detailed correlation between imports, sales and payment of VAT/CST thereof ( in the format given as enclosure to Annexure- IV) ; 6. Extracts of Sales ledger (indicating inter alia, the details of invoices and VAT/CST payments made thereon along with corresponding VAT/CST return) for the relevant months/periods relevant States/locations ( Required only in cases where there is no certification by the Statutory Auditor/CA on the working sheet [containing detailed co-relation between imports, sales and payment of VAT/CST thereof, mentioned at Point No. 5 above) ; 7. Document(s) establishing the fact that the Chartered Accountant who has issued the above certificate is the statutory auditor for the company or the CA who certifies company's financial records under the Companies Act /ST/VAT Act of State Govt. or Income Tax Act; 8. If the sale is through Consignment Agent/Stockist/Dealer, agreement copy between importer Consignment Agent/Stockist/Dealer has to be produced along with necessary CA certificate (as per para viii of Board's Circular No.16/2008) ( Format for CA certificate enclosed herewith as Annexure-VI) ; and 9. Any other documents relevant for the processing of the claim. Annexure- II SELF-DECLARATION WHERE SALES INVOICES ARE SUBMITTED IN ELECTRONIC MEDIA REFUND ON THE BILL/S OF ENTRY NO. ____________ DATED ___________ / LIST ENCLOSED We, M/s __________________________, the importers, declare and certify that the refund of 4% Additional duty (levied under section 3(5) of the Customs Tariff Act, 1975) is being claimed in terms of the Notification No.102/2007 dated 14-09-2007 and is required to be considered as the conditions stipulated therein are fulfilled in respect of the Bill/s of Entry No. _________ dated ___________ / List enclosed. (a) We are registered with VAT/CST authorities of the state of under TIN No. _______________. (b) For the purpose of fulfillment of the condition at para 2(e)(ii) of the Notification No.102/2007-Customs dated 14-9-2007, we are herewith submitting copy of invoices in electronic form (CD/DVD/ ). We further declare and state that - 1. The electronic media (CD/DVD/ enclosed herewith) is containing the details of sales invoices pertaining to the subject claim and is being submitted along with this paper declaration indicating the invoice numbers (listed below) contained in the media. 2. The copies of invoices contained in the media are true copies of the original sale invoices/carbon copy/office copy (original) of the said invoices and the originals will be submitted, if so required. Place: Signature: .. Date: . Name: Designation: .. For M/s ____________________ Summary of the invoices contained in the media Sl. No. Sales Invoice No. Date Amount of sale in Rs. VAT/CST paid thereon Remarks Annexure- III CERTIFICATE FROM THE CHARTERED ACCOUNTANT FOR NOT SUBMITTING ORIGINAL ST/ VAT CHALLANS AND FOR SUBMITTING COPIES OF ST/VAT CHALLANS OR COPIES OF ST/VAT PAYMENT DOCUMENTS IN DIFFERENT FORMS EVIDENCING PAYMENT OF ST/VAT With regard to the imports made vide Bill/s of Entry No.___________dated __________ and TR6 Challan/s No. __________ dated ____________ (List Enclosed) wherein the 4% Additional Duty has been paid and the refund is sought by M/s _______________ under Notification No. 102/2007 dated 14-09-2007, as amended , we certify as follows: 1.It is certified that we are the Statutory Auditors / Chartered Accountants who certify the annual financial accounts and the statement of accounts of M/s _____________ under the Companies Act /ST/VAT Act/Income Tax Act. ( Board Resolution / Claimant Company's Appointment Letter / to that effect as proof enclosed herewith); 2.To fulfill the requirement in terms of Para 2(e) (iii) of the Notification No.102/2007- Customs dated 14-09-2007, we certify that the Sales Tax Authorities for M/s _____________ accept payment of VAT/CST through cash or adjustment of input tax credit as effective discharge of VAT/CST payment on sale of goods; 3.To fulfill the requirement in terms of Para 2(e) (iii) of the Notification No. 102/2007- Customs dated 14-9-2007, we state that for the relevant months/period, we have verified the VAT/CST returns filed by the importer and certify that M/s _________________ has effectively discharged the VAT/CST liability therein by payment of the same to the respective State Government/s on the sale of imported goods against which the refund of 4% AD is being claimed. The copies of VAT/CST returns documents evidencing the payment of VAT/CST (as effective discharge of VAT/CST payment on imported goods), duly certified by us as true copies of their originals are enclosed herewith. / Details of returns documents verified by us evidencing payment of VAT/CST for relevant states/periods are given in the following abstract . ( Strike out wherever not applicable. ABSTRACT State where VAT/CST paid Return for the Month / Period CST / VAT VAT/CST Payment Mode( Challan/Cheque/ DD/e-payment/ Bank Statements/Input Credit Adjustments) VAT/CST Payment Reference No. Date Total VAT/CST paid in Rs. Amount of VAT/CST paid on sale of goods pertaining to subject claim Place: Signature: .. Date: . Name: For M/s ____________________ (CA) Membership No Enclosure: Certified copies (by CA) of returns documents evidencing payment of VAT/CST (Strike out if not applicable) Annexure-IV CERTIFICATE* FROM STATUTORY AUDITOR/CHARTERED ACCOUNTANT CERTIFYING THE IMPORTER S FINANCIAL RECORDS UNDER THE COMPANIES ACT, 1956/ST/VAT ACT / INCOME TAX ACT, 1961 ( i) Co-relating the payment of VAT/CST on the sale of imported goods (in respect of which refund is being claimed) with the invoices of sale; ( ii) Certifying that the burden of 4% AD has not been passed on by the importer to the buyer or any other person and that the requirement to rule out unjust enrichment is fulfilled; and ( iii) Explaining how the burden of 4% AD has not been passed on by the importer and how the requirement to rule out unjust enrichment is fulfilled. With regard to the imports made by M/s ____________________ under various Bills of Entry No(s) and Dates (as detailed in the correlation sheet enclosed herewith) against which the 4% Additional Duty under section 3(5) of the Customs Tariff Act, 1975 has been paid under various TR6 Challans Dates (as detailed in the correlation sheet enclosed herewith) and refund being claimed under Notification No. 102/2007 dated 14-09-2007, as amended, we hereby certify as follows: 1.It is certified that we, are the Statutory Auditors/Chartered Accountants who certify the annual financial records of M/s _____________ under the Companies Act, 1956/ST/VAT Act of the State Government/the Income Tax Act, 1961. (Board Resolution/Claimant Company's Appointment Letter/ to that effect as proof is enclosed herewith); 2. It is certified that the claimant M/s.__________________ has at the point of sale made an endorsement in all the sales invoices against which the imported goods had been sold for which refund has been claimed (as detailed in the correlation sheet) to the effect that No credit of the Additional duty of Customs leviable under section 3 (5) of the Customs Tariff Act, 1975 shall be admissible . We further certify that the claimant has not availed any Cenvat credit in respect of items imported under the Bills of Entry(to the extent for which refund has been claimed) as detailed in the correlation sheet. 3.The VAT/Sales Tax Authorities for M/s _____________ accept payment of VAT/CST through cash or adjustment of input tax credit as effective discharge of VAT/CST payment on sale of goods; 4.For purpose of fulfillment of the condition at Para 2 (d) of the Notification No.102/2007 dated 14-09-2007 and for considering sanction of refund of 4% AD, as Statutory Auditor / Chartered Accountant of M/s _______________, we hereby certify that we have verified the Bills of Entry corresponding TR6 challans/e-receipts, invoices of sale and supporting documents as proof of payment of appropriate VAT/CST on sale of goods vide said invoices [viz., VAT/CST challans / returns details of cheques / DD's / ..], sales registers etc. Based on said verification, we certify that the goods imported under the Bills of entry (as detailed in the correlation sheet enclosed herewith) have been sold under various sales invoices (as detailed in the correlation sheet enclosed herewith) and on each such sale, appropriate VAT/CST had been paid to the concerned VAT/Sales Tax authorities (as detailed in the correlation sheet enclosed herewith); 5. For the purpose of examining the clause of unjust enrichment to the importer in respect of subject refund claim, we have verified the importer's Books of Accounts and other relevant documents records/cost sheets/price structure/ etc., of the goods. Based on such verification, we have satisfied ourselves that the price at which the imported goods have been sold to buyers (including those cases where the goods were subjected to RSP/MRP based assessment at the time of import) vide various invoices does not include the component of the said 4% Additional Duty of Customs levied under Section 3(5) of the Customs Tariff Act, 1975 which was paid at the time of import. As such, we certify that the claimant has not passed on the incidence of the 4% Additional Duty to the buyer or any other person and hence the requirement to rule out unjust enrichment to the importer/claimant is fulfilled in respect of all goods imported and sold as covered by the subject claim (as detailed in the correlation sheet enclosed herewith). 6. For coming to such conclusion that the burden of 4% Additional Duty has not been passed on by the importer to the buyer or any other person and that the requirement to rule out unjust enrichment has been fulfilled, we further give the following explanation/justification/ grounds: (i) The 4% Additional Duty being claimed as refund has been shown in the Books of Accounts/Balance Sheet / Trial Balance for the period ___________ as 'Receivables/Recoverables in cash / ' under the sub-heading Loans Advances / .' under the head, 'Current Assets / ...'; (ii) The 4% Additional Duty claimed as refund has not been charged to 'Expenses / ' in the Profit and Loss Account of the company and 15 therefore the same is not forming part of the cost of the goods and hence the burden of 4% AD is not being passed on to the buyer or any other person. (iii) .... Place: Signature: .. Date: . Name: For M/s ____________________ (CA) Membership No * To be filled in with appropriate details and strike out wherever not applicable Enclosure 1: Co-relation Sheet with details of imports 4%AD paid, Sales VAT/CST Paid. Enclosure 2 : Documentary evidence supporting the fact that the CA issuing the certificate is the Statutory Auditor / Chartered Accountant certifying the importer s financial records under the Companies Act, 1956 / ST/VAT Act / Income Tax Act, 1961. Enclosure.1 to Annexure IV Co-relation Sheet between Imports, Sales and VAT/CST paid thereon Importer's Name : . Date of filing claim with Customs : . DETAILS OF IMPORTS DETAILS OF SALES VAT/CST PAYMENT THEREON Sl. No. BE No. Date TR6 Challan No. Date Descrption of imported goods Qty Imported 4% AD paid (Rs.) Sales Invoice No. Date Name of buyer Qty. sold State from which goods were sold Applicable Rate of VAT/ CST VAT/ CST paid (Rs.) VAT/ CST Ref. No. Ref. No. Refund Claimed (Rs.) 1 (i) Sub-Total for each individual item of BE and total for each BE and Grant Total for total no. of Bills of Entry SUB-TOTAL SUB-TOTAL SUB-TOTAL (ii) SUB-TOTAL SUB-TOTAL SUB-TOTAL SUB-TOTAL TOTAL TOTAL TOTAL TOTAL 2 (i) SUB-TOTAL (ii) SUB-TOTAL TOTAL TOTAL TOTAL TOTAL GRAND TOTAL GRAND TOTAL GRAND TOTAL GRAND TOTAL Annexure V SELF-DECLARATION FOR NOT PASSING ON THE INCIDENCE OF 4% AD TO ANY OTHER PERSON Refund on the Bill/s of Entry No. ____________ dated ___________ / List enclosed We, M/s __________________________, the importers, declare and certify that the refund of 4% Additional duty (levied under section 3(5) of the Customs Tariff Act, 1975) is being claimed in terms of the Notification No. 102/2007 dated 14-09-2007 and is required to be considered as the conditions stipulated therein are fulfilled in respect of the Bill/s of Entry No. _________ dated ___________ / List enclosed (a) We are registered with VAT/CST authorities of the state of under TIN No. _______________. (b) For the purpose of fulfillment of requirement to rule out unjust enrichment in the subject case of refund of 4% AD, we declare and state as follows: 1. We have paid, at the time of import, applicable duties of customs including the 4% Additional Duty of Customs levied under section 3(5) of the Customs Tariff Act, 1975. The imported goods were subsequently sold by us to buyers vide various invoices and applicable VAT/CST was paid on such sales (to the VAT/CST authorities of the State Government/s). 2. We declare that the price at which the imported goods have been sold to buyers vide various invoices does not include the component of the said 4% Additional Duty of Customs levied under Section 3(5) of the Customs Tariff Act, 1975 which was paid at the time of import. As such, we state and certify that we have not passed on the incidence of 4% Additional Duty of Customs levied under section 3(5) of the Customs Tariff Act, 1975 to the buyer or any other person. Place: Signature: .. Date: . Name: Designation: .. For M/s ____________________ Annexure-VI CERTIFICATE FROM A CHARTERED ACCOUNTANT WHO EITHER CERTIFIES THE IMPORTER S FINANCIAL RECORDS UNDER THE COMPANIES ACT, 1956/ST/VAT ACT/INCOME TAX ACT IN CASES WHERE IMPORTED GOODS ARE SOLD THROUGH CONSIGNMENT AGENT/STOCKIST With regard to the imports under Bill/s of Entry No. ___________dated __________ and TR6 Challan/s No. __________ dated ____________ (List enclosed) wherein the 4% Additional Duty has been paid and the refund under Notification No. 102/2007 dated 14-09-2007 as amended, is sought by M/s _______________. 1. It is certified that we are the Statutory Auditors / Chartered Accountants who certify the annual financial accounts and the statement of accounts of M/s _____________ under the Companies Act / ST/VAT Act / Income Tax Act. ( Board Resolution / Claimant Company s Appointment Letter / to that effect as proof enclosed herewith. 2. To fulfill the requirement of the Notification No.102/2007-Customs dated 14-09- 2007, we certify that - (i) M/s _______________ has been authorised as Consignment agent/Stockist to sell the imported goods in terms of the agreement entered into between the importer M/s _____________ and consignment agent/stockist M/s ________________; (Agreement copy attested by us enclosed herewith) (ii) that each of the sale invoices issued by the consignment agent/stockist indicates that the sale is made by him on behalf of the importer in the capacity of importer's consignment agent/stockist. (iii) appropriate VAT/CST has been paid by Consignment Agent/Stockist, M/s ___________ on behalf of importer M/s _____________ and that the importer, M/s ___________ in turn, has paid/reimbursed the VAT/CST amount to his Consignment Agent/Stockist M/s _______________ (iv) VAT/CST payment made to concerned authorities is correlated with 4% AD paid on imported goods (as per enclosed correlation sheet) Place: Signature: .. Date: . Name: For M/s ____________________ (CA) Membership No Enclosures: As above