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Streamlining the procedure for refund of 4 Additional Duty of Customs in pursuance of Notification No. 102/2007-Customs dated 14.9.2007-Reg.

Customs - 05/2015 - Dated:- 19-7-2015 - OFFICE OF THE COMMISSIONER OF CUSTOMS (GENERAL) SAD REFUND SECTION, AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI. F.NO. S/3-Misc-06/2015-16 ACC (R)(G) Date : 19.07.2015 Facility Notice No.05/2015 Subject: Attention of all importers, members of trade, their agents and all concerned is invited to Customs Notification No. 102/2007-Cus. Dated 14/09/2007, exempting Addl. Duty of Customs (SAD) leviable under Section 3(5) of the Customs Tariff Act on goods im .....

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Challans, duly certified by the statutory auditor/Chartered Accountant of the importer, in terms of Public Notice No. 01/2009 dated 19/02/2009. It has been pointed out that in many cases the Chartered Accountants are not willing to certify the VAT/ST Challans and - they charge a fee for certifying every VAT/ST Challans. Therefore, it is expensive, cumbersome and time consuming procedure. 3. The issue has been examined and it is noticed that CBEC circulars on the subject do not prescribe submiss .....

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he certificate, further certification of each copy of ST/VAT Challans does not serve any useful purpose. 4. In view of above, it has been decided that henceforth, copies of ST/VAT Challans along with a certificate of the statutory auditor/Chartered Accountant, as per the proforma annexed to this Facility Notice, shall be accepted for the purpose of sanction of refund of SAD. This will be subject to requiring the original ST/VAT payment challans or other similar documents, in doubtful cases, whic .....

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lication and make it simple, it has been decided to merge the various certificates from statutory auditor/Chartered Accountant in Annexure 'D', 'II', 'III' and 'IV' into a single certificate in format Annexure 'E', enclosed to this Facility Notice. 6. Public Notice No. 01/2009 dated 19.02.2009 stands modified to the extent mentioned above. The instructions for acceptance of copies of ST/VAT Challans along with a certificate of the statutory auditor/ Charte .....

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nt/stockiest for the purpose of refund Special Additional Duty in pursuance to Notification No. 102/2007-Customs dated 14/09/2007. - With regard to the imports under Bill of Entry No.-dated -and TR6 Challan No.- dated-, wherein the Special Additional Duty has been paid and the refund under Notification No. 102/2007 dated 14/09/2007 is sought by M/s.- 2. it is clarified and declared that, we…………………………………&he .....

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Notification No. 102/2007 dated 14-09-2007 and for considering sanction of refund of 4% SAD, we hereby certify that we have verified the original invoices of sale, along with supporting documents towards proof of payment of appropriate ST/VAT form the original VAT/CST payment on sale of imported goods. 5. The VAT/ST has been paid as below:- From the Month (Time Period) Amount of VAT/CST paid by Cash Challlans Amount of VAT/CST paid by Cash Challans Amount of VAT paid by adjustment of input tax c .....

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