9911796707
TMI BlogProcessing of Refund Claims of 4% Additional Duty of Customs levied under Section 3(5) of the Customs Tariff Act, 1975 in pursuance of Notification No.102/2007- Customs dated 14.9.2007 as amended and various circulars issued by the Board from time to time — Documentary and procedural requirements to be fulfilled by the claimants to ensure expeditious disposal of claimsX X X X Extracts X X X X X X X X Extracts X X X X ..... und of 4% Additional Duty of customs levied under section 3(5) of the Customs Tariff Act, 1975 (hereinafter referred to as 4% AD). Government of India has issued Notifications Nose 102/2007 dt, 14.9.2007 & 93/2008 dt. 01.08.2008 mandating various conditions to be fulfilled by the claimants to be eligible for the refund of 4% AD. Further, the Central Board of Excise and Customs (CBEC) has issued many circulars (N's 6/2008 dt. 28-4-2008, 16/2008 dt. 13-10-2008, 6/2009 cit. 9-2-2009, 15/2010 dt. 29-6-2010, 18/2010 dt. 8-7-2010, 23/2010 cit. 29-7-2010 & 27/2010 dt. 13-8-2010) on the subject and has clarified various doubts raised by the field formations. The circulars also elaborate on the mandatory procedural requirements to be complied with by the claimants before the sanction of refund of 4% AD. Even after such streamlining of the procedure regarding granting of refund of 4% AD, it is observed in many cases that the claimants are not complying with all procedural requirements prescribed and also not submitting requisite documents containing necessary particulars in time leading to delay in processing of refund claims. Keeping this in view, the present public notice is being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form(with S-24 No.) will be issued. Claims short of any documents/ claims with any deficiencies with regard to requisite particulars will be returned to the claimants with a deficiency memo (D.M). (ii) The applicants have to re-submit the application after making good the deficiencies within 10(ten) days of receipt of the D.M. It is to be noted that in case of deficient applications, date of initial receipt (of deficient application) will be treated as the date of filing for the purpose of reckoning the time limit for filing refund application. However{ the claim will be admitted and will be taken up for final scrutiny only after it is resubmitted after making good the deficiencies. (Refer Customs Refund Application (Form) Regulations, 1995). (C) Representation on behalf of the Claimant by authorized persons: (i) The person signing the refund application shall mention his name, designation and office seal, if any on the application. (ii) However the claimant may represent himself through authorized representative for the purpose of appearance for personal hearing / receiving of cheque in accordance with the provisions of Section 146A of the Customs Act, 1962. (D) Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ook Scheme (DEPB), Vishesh Krishi and Gram Udyog Yojana (VKGUY), Focus Product Scheme (FPS) and Focus Market Scheme (FMS), the amount eligible for refund will be re-credited on the relevant DEPB / VKGUY / FPS / FMS scrip. (Refer Circulars No. 6/2008 dt, 28-4-2008 & 6/2009 at. 9-2-2009). DGFT has since issued Public Notice No. 38/2009-14 and Policy Circular No. 22/2009-2014, both dated 3-2-2010 in this regard. (ii) In view of difficulties associated with change in FDI 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 [he 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 30.06.2011 and it was also clarified that only those B's/E will b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant's certificate. The Chartered Accountant giving the certificate shall be either the Statutory Auditor under the Companies Act, 1956 or the VAT Auditor or the Income Tax Act, 1961 (CBEC Circular No. 16/2008 dt. 13.10.2008 refers). The Chartered Accountant giving the certificate shall also mention his registration number as given by the Institute of Chartered Accountants of India. (iv) Hence it is necessary that such certificates issued by the C.As should be categorical with regard to verification of claimant's records, Books of Accounts etc. for ruling out unjust enrichment and for co-relating sales with VAT/CST payment in detail as the standards of scrutiny and certification necessary in such cases is 'beyond all reasonable doubts' and not on selective basis. (v) Since the Department desires to expeditiously process the refund claims, the Chartered Accountant's certificate plays a crucial role and unless it is backed by highest standards of scrutiny by the Chartered Accountant, his certification would become suspect and delay the process of grant of refund. The Departmental Officers shall definitely do checking of invoices and other documents fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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