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P u b lic N o t ic e N o . 0 1/20 0 9 d a te d 1 9 . 0 2 . 2 0 0 9 a n d F a c lııty N o t ic e N o . 0 5/2 0 15 d a te d
4 . T h e p ro c e d u re a s p re s c rib e d u n d e r P u b ıic N o t ic e N o . 2 8/2 0 0 8 d a t e d 1 6 . 1 2 . 2 0 0 8 a n d
C G ST + S G S T/U T G ST a s th e c a s e m a y b e .
(v ) T h e im p o rte rs a r e a ıs o re q u ire d t o s u b m it e v id e n c e / p ro o f o f p a y m e n t o f ıG S T o r
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R e v ıs e d A n n e x u re - E °
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R e v i s e d A n n e x u r e- B
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(S e ıf d e c la ra t io n b y t h e im p o rte r )
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d o c u m e n ts / d e c la ra t io n
2 0 1 7 a n d s a le s m a d e t h e re a fte r), i mp
o r t e r s a r e n o w r eq u i r e d t o s u b m it fo ılo w in g
p ro c e d u re fo r p ro c e s s ın g re f u n d c ıa im s file d t o a v a iı re fu n d o f 4 % S A D (p a id p rio r t o 1 s t J u ly
N o t ific a t io n N o . 4 2 / 2 0 1 7 - C u s d a t e d 3 0 . 0 6 . 2 0 1 7 . H o w e v e r , i n o r d e r t o s t re a m lin e t h e
3 . R e f u n d c la im s s u b m itt e d b y im p o rte rs w e re b e in s p ro c e s s e d in t e rm s o f t h e s a id
in s t e a d o f V A T / C S T , i n G S T r e gi m e .
w e r e im p o rte d o n p a y m e n t o f S A D a n d w e re b e in g s o ıd a fte r p a y m e n t o f a p p ro p ria t e G S T ,
in N o t ific a t io n N o . 4 2 /2 0 1 7 - C u s d a t e d 3 0 . 0 6 . 2 0 1 7 , w h ic h w a s ap p
lıc a b le t o t h 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 ıi ng
a m e n d m e n t s w e r e m a d e
1 9 . 0 2 . 2 0 0 9 a n d F a c ility N o t ic e N o . 0 5 /2 0 1 5 d a t e d 1 9 . 0 7 . 2 0 1 5 .
P u b lic N o t ic e N o . 2 8 /2 0 0 8 d a t e d 1 6 . 1 2 . 2 0 0 8 a n d P u b ıic N o t ic e N o . 0 1/ 2 0 0 9 d a t e d
d u ty o f C u s to m s (B e n e ra lly re fe rre d to a s"
S A D
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). K in d a t te n t io n is a ls o d ra w n t o A C C'
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14 . 0 9 . 2 0 0 7 & N o t ific a t io n N o . 9 3/2 0 0 8 d a te d 0 1 . 0 8 . 20 0 8 re g a rd in g re fu n d o f 4 % A d d it io n a l
to t h e N o t ific a t io n N o . 4 2 / 2 0 1 7 - C u s d a t e d 3 0 . 0 6 . 2 0 1 7 , N o t ific a t io n N o . 1 0 2 / 2 0 0 7 - C u s d a t e d
A tte n t io n o f a ll E x p o rte rs , ımp
o r t e r s , C u s t o m s B r o k e r s , M e m b e r s o f T r a d e , i s i n v it e d
G S T re g im e -r e g .
th e s a le s o f t h e ım p o rte d g o o d s h a v e e Ħ e c t e d o n o r a f t e r 1 s t J u ly , 2 0 1 7 ı. e . D u rin g
pıa c e p r io r t o 1 s t J u ly , 2 0 1 7 (ı. e . s A D o n im p o r t h a s b e e n p a ıd p rıo r t o 1 s t J u lw a n d
S u b je c t C ıa 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 t h e im p o r t h a s t a k e n
P U B LIC N O T IC E N 0 . 5 l /2 0 1 8
F . N . 5/3 - M is c - 7 8 / 10 - 1 1 A C C (R ) P tĄl D a t e : 16 9 2 . 2 0 18
R E F U N D S E C T ıO N , A C C , S A H A R , A N D H E R I, M U M B A I
O F FıC E O F T H E C O M M IS S IO N E R O F C U S T O M S (G E N E R A LI
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5 . A c /E D ı fo r u p ıo a d in g o n A C C W e b s it e .
4 . B c B A /FıEo fo r d rc u ıa t io n a m o n g t h e ir m e m b e rs .
3 . A lı A D C H C /D C /A C , A C C , M u m b a i .
2 . C o m m is s io n e r o f C u st o m s , A C C ,
M u m b a i
1 . C h ie f C o m m is s io n e r o f C u s t o m s , A C C ,
M u m b a i .
E n c ıo s u re R e v is e d A n n e x u re °
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JO ıN T C O M M ıSS lO N E R O F C U ST O M S (G )(P . K . A G R A W A L)
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u it h t h e a p p ro v a l o f c o m m is s io n e r o f C u st o m s (G ).
R e f u n d t h ro u B h e m a il / p h o n e s (d e ta ils a v a iıa b le o n A c C w e b s it e ) ·a n y m a y a ıs o b e b ro u ßh t to th e n o tic e o f a ss ista n t/ d e p u ty c o m m is sio n e r in
o u ıd c o n t in u e t o b e fo ılo w e d fo r re fu n d c ıa lm s , w h e r e g o o d s a re s o ıd b e fo re
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Sig n a t u re o f t h e A p p lic a n t .
D a te : F o r M /s .
P la c e
C u s to m s c le a ra n c e w ilı b e t re a te d a p p ro p ria te ly fo r t a x p u rp o s e .
4 . A m o u n t o f C u s to m s d u t y re c e iv e d a s re fu n d o f d u t y d e p o s it e d a t t h e t im e o f
a m o u n t h a s n o t b e e n in c lu d e d in t h e s a le / s u p p ly v a lu e .
n o w c o v e r e d b y t h e re f u n d c ıa im h a s n o t b e e n p a s s e d o n t o t h e c u s t o m e rs a n d t h is
3 . ın c id e n c e o f e x c e s s C u s to m s d u t y d e p o s it e d a t t h e t im e o f c u st o m s c ıe a ra n c e a n d
c la im e d a n d n o c la im in fu t u re w ill b e m a d e ın re s p e c t o f t h e s e s a le s l s u p p ıy .
2 . A g a in s t t h e s e s a le s / s u p p ıy , n o r e fu n d o f A d d it io n a l d u ty o f C u s to m s d u t y h a s b e e n
c o p y in o r ig in a l o f t h e s a ıd In v o ic e s w iıı b e fu rn ıs h e d , ıf s o r e qu i r e d .
1 . T h e a b o v e in fo rm a t io n is fro m t h e s a le / s u p p ly in v o ic e s a n d c a rb o n c o p y / O Ħ ic e
ït is fu rth e r c e rtifie d t h a t
im p o rte d B o o d s (in re s p e c t o f w h ic h re fu n d ls c la im e d ) w it h t h e in v o ic e s o f s a le / s u p p ıy .
C e rtific a t e c o r r e la t in g t h e p a y m e n t o f S T N A T / C G S T / S G S T / IG S T / U T G S T o n t h e
1 0 2 /2 0 0 7 d a t e d 1 4 / 0 9 / 2 0 0 7 a n d N o t iĦc a t io n N o . 4 2/2 0 1 7 - C u s d a te d 3 0 . 0 6 . 2 0 1 7
b e Ħle d w ït h ın t h e m a x ım u m tım e p e r io d o f o n e y e a r re f u n d a b ıe u n d e r N o t iflc a t ıo n N o .
R e fu n d o n t h e B lıi o f E n t ry N o d a t e d p e r m itt e d t o
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D a t e : C H A R T E R E D A C C O U N T A N T
pıa c e
im p o rte d g o o d s .
a lo n B w it h t h e c o r re ıa t io n o f S T N A T /S G ST /C G ST /ıG ST /U T G ST p a y m e n t w it h 4 % C V D p a id o n
ST / V A T /S G S T /C G S T /IG S T / U T G S T to h is c o n s ig n m e n t a s e n t/s t o c k is t M /sim p o r te r, M / s ın t u r n , h a s p a id o r re im b u r s e d t h e
a g e n y s to c k is t M / s o n b e h a lf o f im p o rte r M / s a n d t h a t t h e
th a t a p p ro p ria t e S T / V A T /SG ST /C G ST /ıG ST /U T G S T h a s b e e n p a id b y c o n s ig n m e n t
a g e n t/ st o c k ıs t .
th a t t h e s a le is m a d e b y h im o n b e h a lf o f t h e im p o r te r ın t h e c a p a c ity o f c o n s ig n m e n t(ii) th a t e a c h o f t h e s a ıe / s u p p ly in v o ic e s is s u e d b y t h e c o n s ig n m e n t a g e n t / s t o c k is t in d ic a t e s
a n d c o n s ig n m e n t a B e n t/ s to c k is t M /sim p o rte d g o o d s in t e rm s o f t h e a g re e m e n t e n t e re d in t o b e t w e e n t h e im p o r te r M / s(i) c o n s ig n m e n t a g e n t/ st o c k is t M / s
,
h a s b e e n a u t h o r is e d t o s e ll/s u p p ıy t h e
8 . ın c a s e o f s a ıe /s u p p ly t h ro u s h c o n s ig n m e n t a g e n t / s t o c k is t w e c e r tify t h a t -
C re d it a n d it is c e rtifie d t h a t n o In p u t T a x C r e d it o n t h e S A D p a id w ill b e t a k e n .
a d ju s t m e n t o f ın p u t T a x C re d it . T h e a m o u n t o f s A D p a ıd h a s n o t b e e n t a k e n a s ın p u t T a x7 . ıt ıs fu rth e r c e rtifie d t h a t a m o u n t o f G s T p a y m e n t is m a d e b y c a s h & t h ro u g h
im p o rte r t o t h e b u y e r a n d t h a t t h e y fu lfiıl t h e re q u ire m e n t o f u n ju s t e n ric h m e n t .
14 /0 9 /2 0 0 7 , t h is is c e r tifie d t h a t t h e b u rd e n o f 4 % C V D / SA D h a s n o t b e e n p a s s e d o n b y t h e
u n ju st e n ric h m e n t in t h e c a s e b e fo re s a n c tio n o f r e fu n d u n d e r N o t if n . N o . 10 2 /2 0 0 7 d a t e d
s a le / s u p p ly in v o ic e s a re t r u e d e t a ils t h e re o f . A s re q u ire d fo r e x a m in a t io n o f t h e p r in c ip ıe o f
re c o r d s , It i s v e r ifie d f ro m re c o rd s t h a t t h e d e ta ils a s g iv e n in t h e e n c lo s e d S u m m a ry o f
b e e n p a s s e d o n t o t h e b u y e rs o f t h e s a le /s u p p ly o f g o o d s . A fte r e x a m in a tıo n / a u d ıt t h e
Sh e e t a s A m o u n t d u e a s re fu n d o f A d d it io n a l d u t y o f C u s t o m s a n d s a m e a m o u n t h a s n o t
T h e re fu n d b e in g c ıa im e d h e re in is b e in g s h o w n in t h e B o o ks o f A c c o u n t / B a la n c e
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