Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime- reg.
151/2017 Dated:- 4-12-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT)
JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA.
F.No. S/12-Misc-35/2017-18 CRC (SAD-I) NS-III
Date : 04/12/2017
PUBLIC NOTICE NO. 151/2017
Subject: Clarification regarding payment of SAD refund when the import has taken place prior to 1st July, 2017 (i.e. SAD on import has been paid prior to 1st July) and the sales of the imported goods have effected on or after 1st July, 2017 i.e. during GST regime- reg.
Attention of all Exporters, Importers, Customs Brokers, Members of Trade is invited to Notification No.42/2017-Cus dated 30.06.2017, Notification No. 102/2007-Cus dated 14.09.2007& Notification No. 93/2008 dat
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nvisaged by extant provisions of law.
4. Refund claims submitted by importers are also being processed in terms of the said Notification No. 42/2017 – Cus dated 30.06.2017. However, in order to clarify the doubts and to streamline the procedure, it is being proposed that refund claims filed to avail refund of 4% ACD (paid prior to 1st July 2017 and sales made thereafter), importers are required to submit following documents/declaration:
(i) “Annexure – A” (Calculation work sheet)
(ii) “Revised Annexure – B” (Self declaration by the importer)
(iii) “Revised Annexure – C” (Summery of sale invoices)
(iv) “Revised Annexure – S” (Certificate by C.A.)
(v) The importers are also required to submit evidence/proof of payment of IGST or CGST + SGST/UTGST as the case may be.
5. The procedure as prescribed under Public Notice No. 43/2008 dated 06.06.2008 and Facility Notice No. 53/2010 dated 12.05.2010 should continue to be followed for refund claims, where goods are sold before 01.07.
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ended by
Notification No 42/2017-Cus dated 30.06.2017 is being claimed and is required to be given
effect because the following conditions are stipulated therein are fulfilled in the respect of
the Bill of Entry No.
and Challan No.
Dated
a)
b)
c)
d)
e)
Dated
We are registered with VAT /CST/GST authorities of Department of Trade &
Taxes, Govt. of under TIN Registration No.
and
GST Registration No._
We, the importer of the said goods have paid all duties, including the said
additional duty of Customs leviable thereon, as applicable, at the time of
importation of the goods under the said Bill of Entry No.
dated
While issuing the invoice for sale of the said goods, we, the importer, have
specifically indicated in the invoice that in respect of the goods covered therein,
no credit of the additional duty of customs levied under Sub-section (5) of Section
3 of the Customs Tariff Act, 1975 shall be admissible to the buyer and a stamp on
the invoice (to state that no CEN
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iven in the attached sheet along with the original of
the Challans depositing the Tax and Invoices raised in this regards.
We, the importer have provided copies of the following documents along with the
refund claim.
i.
ii.
Original of the Bills of Entry and Challan detailed in attached sheet as the
documents evidencing payment of the said additional duty.
Original of the Challans evidencing payment of appropriate Sales
Tax/Value Added Tax, IGST/CGST/SGST/UTGST etc, as the case may
be, by us the importer, on sale/supply of such imported goods.
The Refund claim in respect of the Bill of Entry No.
as above, is filed on the month of
Dated
with the jurisdictional Customs Officer
for sanction of the refund claim satisfying that the conditions referred to in Para 2 of the
said Notification No. 102/2007 dated 14/09/2007 as amended by Notification No. 42/2017-
Cus dated 30.06.2017are fulfilled.
Place:
Date:
For M/s.
Signature of the Applicant.
ANNEXURE-C
SUMMARY OF SALE
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at the time of customs clearance and now
covered by the refund claim has not been passed on to the customers and this amount
has not been included in the sale/supply value.
4. Amount of Customs duty received as refund of duty deposited at the time of Customs
clearance will be treated appropriately for tax purpose.
Place:
Date:
For M/s.
Signature of the Applicant. :
ANNEXURE – S
Consolidated Certificate from the statutory auditor/Chartered Accountant towards unjust
enrichment, payment of appropriate ST/VAT/SGST/CGST/IGST/UTGST, correlating
payment of ST/VAT/SGST/CGST/IGST/UTGST with the sale/supply invoices and
sale/supply through consignment agent/stockist for the purpose of refund of the Special
Additional Duty in pursuance to Notification No. 102/2007-Customs dated 14/09/2007 as
amended by Notification No. 42/2017-Cus dated 30.06.2017.
dated
dated
and
With regard to the imports under Bill of Entry No..
TR-6 Challan No.
wherein the Special Additional Duty
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VAT/ST/SGST/CGST/IGST/UTGST has been paid as below:-
Amount of Amount
of Amount of
VAT/SGST/VAT/SGST/CGS VAT paid by
input
credits
adjustment of
tax
CGST/IGST T/IGST/ UTGST
/UTGST
payable
paid online
Details of S. No. and Date of
the entries verified from the
records
of
the
VAT/SGST/CGST/IGST/UTGST
Tax payer
Date
S. No.
5.
The refund being claimed herein is being shown in the Books of Account / Balance
Sheet as Amount due as refund of Additional duty of Customs and same amount has not been
passed on to the buyers of the sale/supply of goods. After examination / audit the records, it is
verified from records that the details as given in the enclosed Summary of Sale/supply
invoices are true details thereof. As required for examination of the principle of unjust
enrichment in the case before sanction of refund under Notifn. No. 102/2007
dated 14/09/2007, this is certified that the burden of 4% CVD / SAD has not been passed on
by the importer to the buyer and t
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