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)
\nJAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA.
\nF.No. S\/12-Misc-35\/2017-18 CRC (SAD-I) NS-III
\nDate : 04\/12\/2017
\nPUBLIC NOTICE NO. 151\/2017
\nSubject: 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.
\nAttention 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<\/p>\n
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\n4. 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:
\n (i) “Annexure – A” (Calculation work sheet)
\n (ii) “Revised Annexure – B” (Self declaration by the importer)
\n (iii) “Revised Annexure – C” (Summery of sale invoices)
\n (iv) “Revised Annexure – S” (Certificate by C.A.)
\n (v) The importers are also required to submit evidence\/proof of payment of IGST or CGST + SGST\/UTGST as the case may be.
\n5. 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.<\/p>\n
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\nNotification No 42\/2017-Cus dated 30.06.2017 is being claimed and is required to be given
\neffect because the following conditions are stipulated therein are fulfilled in the respect of
\nthe Bill of Entry No.
\nand Challan No.
\nDated
\na)
\nb)
\nc)
\nd)
\ne)
\nDated
\nWe are registered with VAT \/CST\/GST authorities of Department of Trade &
\nTaxes, Govt. of under TIN Registration No.
\nand
\nGST Registration No._
\nWe, the importer of the said goods have paid all duties, including the said
\nadditional duty of Customs leviable thereon, as applicable, at the time of
\nimportation of the goods under the said Bill of Entry No.
\ndated
\nWhile issuing the invoice for sale of the said goods, we, the importer, have
\nspecifically indicated in the invoice that in respect of the goods covered therein,
\nno credit of the additional duty of customs levied under Sub-section (5) of Section
\n3 of the Customs Tariff Act, 1975 shall be admissible to the buyer and a stamp on
\nthe invoice (to state that no CEN<\/p>\n
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\nthe Challans depositing the Tax and Invoices raised in this regards.
\nWe, the importer have provided copies of the following documents along with the
\nrefund claim.
\ni.
\nii.
\nOriginal of the Bills of Entry and Challan detailed in attached sheet as the
\ndocuments evidencing payment of the said additional duty.
\nOriginal of the Challans evidencing payment of appropriate Sales
\nTax\/Value Added Tax, IGST\/CGST\/SGST\/UTGST etc, as the case may
\nbe, by us the importer, on sale\/supply of such imported goods.
\nThe Refund claim in respect of the Bill of Entry No.
\nas above, is filed on the month of
\nDated
\nwith the jurisdictional Customs Officer
\nfor sanction of the refund claim satisfying that the conditions referred to in Para 2 of the
\nsaid Notification No. 102\/2007 dated 14\/09\/2007 as amended by Notification No. 42\/2017-
\nCus dated 30.06.2017are fulfilled.
\nPlace:
\nDate:
\nFor M\/s.
\nSignature of the Applicant.
\nANNEXURE-C
\nSUMMARY OF SALE <\/p>\n
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\ncovered by the refund claim has not been passed on to the customers and this amount
\nhas not been included in the sale\/supply value.
\n4. Amount of Customs duty received as refund of duty deposited at the time of Customs
\nclearance will be treated appropriately for tax purpose.
\nPlace:
\nDate:
\nFor M\/s.
\nSignature of the Applicant. :
\nANNEXURE \u2013 S
\nConsolidated Certificate from the statutory auditor\/Chartered Accountant towards unjust
\nenrichment, payment of appropriate ST\/VAT\/SGST\/CGST\/IGST\/UTGST, correlating
\npayment of ST\/VAT\/SGST\/CGST\/IGST\/UTGST with the sale\/supply invoices and
\nsale\/supply through consignment agent\/stockist for the purpose of refund of the Special
\nAdditional Duty in pursuance to Notification No. 102\/2007-Customs dated 14\/09\/2007 as
\namended by Notification No. 42\/2017-Cus dated 30.06.2017.
\ndated
\ndated
\nand
\nWith regard to the imports under Bill of Entry No..
\nTR-6 Challan No.
\nwherein the Special Additional Duty\n<\/p>\n
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\nAmount of Amount
\nof Amount of
\nVAT\/SGST\/VAT\/SGST\/CGS VAT paid by
\ninput
\ncredits
\nadjustment of
\ntax
\nCGST\/IGST T\/IGST\/ UTGST
\n\/UTGST
\npayable
\npaid online
\nDetails of S. No. and Date of
\nthe entries verified from the
\nrecords
\nof
\nthe
\nVAT\/SGST\/CGST\/IGST\/UTGST
\nTax payer
\nDate
\nS. No.
\n5.
\nThe refund being claimed herein is being shown in the Books of Account \/ Balance
\nSheet as Amount due as refund of Additional duty of Customs and same amount has not been
\npassed on to the buyers of the sale\/supply of goods. After examination \/ audit the records, it is
\nverified from records that the details as given in the enclosed Summary of Sale\/supply
\ninvoices are true details thereof. As required for examination of the principle of unjust
\nenrichment in the case before sanction of refund under Notifn. No. 102\/2007
\ndated 14\/09\/2007, this is certified that the burden of 4% CVD \/ SAD has not been passed on
\nby the importer to the buyer and t<\/p>\n
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