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Scanned by CamScanner P u b lic N o tice N o . 0 1 / 2009 d ated 19 . 0 2 . 2 009 and Fa clıı t y N o tice N o . 0 5 / 2015 d at ed 4 . Th e p rocedure as p re s c rib e d u n d e r P u b ı ic N o tice N o . 28 / 2008 d at ed 16 . 12 . 2008 a nd CGST + SGS T/ U TGST a s th e case m a y be . ( v ) T h e im p o rte rs a re a ı so re q u ir e d to su b m it e vidence /p ro o f of p a y m e n t o f ı G S T or ( i v ) ' R e v ı se d A n n e x u re - E ° ( C e rt ific a te b y C . A ) ( ı ) ' R e v i se d Anne x u re - ( S um m er y o f s a le invoı ces ) ( ) ' R e v is e d A n n e x u re - B = ( S f d e c la ra t io n b y th e im p o rte r ) ( ı ) " A n n e x u re - A ' ( C a lc u la t io n w o rk sheet ) d ocum e n ts / decl a ra tio n 2017 and sa le s m ade thereafter ), im p o rte rs a re n o w re q u ir e d t o s u b m it fo ı lo w in g p ro c e d u re fo r p rocessı n g refun d cı a im s file d to a v a iıre fu n d o f 4 % SA D (p aid p r io r t o 1 s t J ul y N o tification N o . 42 / 2017 - C us dated 30 . 0 6 . 20 17 . H ow ever , in o r d e r to stre a m lin e th e 3 . R e fu n d c la im s subm itted b y im p o rte rs w e re b e in s p rocessed in term s o f th e sa id i n ste a d o f VAT / CST , in G S T re g im e . w e re im p o rted o n p a y m e n t o f SA D and w ere be in g soı d a fte r p a y m e nt o f a pp ro p riate G ST , i n N o t ific a tio n N o . 42 / 2017 - C u s d ated 30 . 06 . 2 017 , w h ic h w a s a p p lıc a b le t o th e g o o d s w h ic h 2 . T o g iv e e ffe c t fo r re fu n d o f 4 % S A D u n d e r G S T re g im e , e n a b ıin g a m e n d m e n ts w e re m a d e 19 . 02 . 2009 and F a c ilit y N o tice N o . 05 / 20 15 d ated 19 . 0 7 . 2015 . P u b lic N o tic e N o . 28 / 2008 d ated 16 . 12 . 2008 and P ubı ic N o tice No . 01 / 2009 d ated d ut y o f C u sto m s (B e n e ra ll y referred to as " S A D ° ) . K i nd att e n tio n is a lso d ra w n to A CC ' s 14 . 09 . 2007 & N o t ific a t io n N o . 93 / 2 008 d ated 0 1 . 08 . 2008 re g a rd in g re fu n d o f 4 % A dditional to th e N o tific a tio n N o . 42 / 2017 - C u s d ate d 30 . 06 . 2017 , N o t if i c a tio n N o . 102 / 2007 - C u s d ated A tte n t io n o f a ll Ex p o rte rs , ım p o rte rs , C u sto m s B ro k e rs , M e m b e rs o f T ra d e , is in v it e d GST re g im e - r e g . th e sa le s o f th e ı m p o rte d g o o d s ha v e eĦe cte d o n o r a fte r 1 st Ju l y , 2 0 1 7 ı. e . D u rin g p ı ace p r io r to 1 s t Ju l y , 2 0 1 7 ( ı . e . sAD o n im p o rt h a s b een p d p o r t o 1 st Ju l w and S ub j e c t C ı a rific a t io ń re g a rd in g p a y m e n t o f s A D re fu n d w h e n th e im p o rt h a s ta ken P U B L IC N O T IC E N 0 . 5l / 2018 F . N . 5 / 3 - M i sc - 78 / 10 - 1 1 A CC ( R ) Pt Ą l D ate : 16 9 2 . 20 18 R E F U N D SECTı ON , A CC , S A H A R , A N D H E R I , M U M B A I O FFı C E O F T H E C OM M IS S IO N E R O F C U ST O M S ( GENERAL I

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