Refund claim for VAT - Procedure, VAT + CST

[Nitin Bhisikar]

We are importing the material (In Shell Almond) on payment of appropriate duties including the additional duty @4% , we are not a registered dealer and do not pass on the duty amount. We also have exemption from Sales Tax under Entitlement Certificate from DIC. We are selling these In Shell Almond after removing Shells. Can we file refund claim under Notification No. 102/2007 - Custom as this notification read with relevant circular says about payment of " Appropriate Sales Tax or value added tax" and as per my opinion "Appropriate Sales Tax or VAT" may include Zero or Nil rate of Sales Tax or VAT. If refund Claim can be filed then which documents need to enclosed. Your reply is awaited Cell No. 09370356211, 09028419208 email : nitin_nvb@rediffmail.com

Posts / Replies

[Mukesh Kumar]

NIL rate of duty can not be treated as appropriate rate of duty. Therefore, the goods which are exempt from sale tax, VAT fully, the importer of such goods can not calim refund of 4% paid u/s 3(5) of customs tariff act, 1975.