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

':.. i·!, " .:.· ;" 'i • 1 . ,! *-.' .: ~ .' I . i '. J · '.: '. i· C.@ , ~. .' I· ." I.Officeanile A5Slstanl' ~f{~Y.;::".;.'" ..:,-;:::;.,::.,. '., ;:;'. ...'. commj~SjO~e.rOtcust()~:::.:· , ..•~:.' OFFICE OFTHECOMMISSIONEROFcustOMS, JZ fEB 2018 .,'" . • ' •..A1RPQRT SPECIAL CARGO .' .... ':;';. '. .:....... .. ::.. 1ivA:i_t.c;Rft·P.~.I!A:rl; POINT, 1Vi..OiivE 10} .'. ""'. : ..Ji :....;. . :" ..:·;;?-~p.~.E,Rr.'·~8~D;A~~.lj.w~~·n ..·· ~.OU.RI~R c~."',CSIAIRPO.RT,' {i:'·:: ':::'\ .: .".'...".. " .-' .. ·MlJMBAI-40llo59. . '.- - . S,~HAR:'J0urd8AI. · /~::~;: .;. ·:.7.":;·i;'~'\"~'i:··..!~ : ".. # ...: ;'.~,;~: :;. ·~f· ::" .' . ....:'." ..:.... ....-_..----t"-'-+~ '<"~<'.'" ;.:. '·"'·"F:1'Ici::':-7Jiicc/39!VF."1s.&Or7'18." : . . .'. ..... .. D~te: 07,02.2018 ~:ri>:·:i;~>':'·'·~·;: ....' ../,.};..,!:.::;·.>;:p~a·IIC+ICEIJ0'16/201~:··;·' '. :'.. ..... : ..... Sub: Oa"rificatnJlf re1:'ardJng payment of SAD refune when the Import has taken place prIor A ::.\ .:. ", .:" 1.. JI jUIY;2O~¥:.s.(o 'Impo~t ~as been pard prIor to 1:R July} and tha sales of the Imported "',1)/ ~.~::.::'. . ·goodsh;av~:!r~ff~"m:!d·o!l.or.after1s july, 20171,e. durfngGST reelme·reg. . t> -- .. .}~:i~:':/:}'::'.. :~.... ~.:..:" :. ~ ~':.'.;. .:.... ."J .' c'~i;f~:...f.:;:F,.:(::t?tid~.·~O(.~:c~Ket~·.I~f ~~:t.erst Customs Brokers. Melnbers of. Trade1s InvIted to NoUfTcat!on No. '.':' .... :"'. "4~l2Q17'ru'.dated·30.QS.201?:i»01lfltat!on No,102/2007-Cu, dated 14.09.2007 & IJnUOca,lon No, 93/2OQ8-Cus '. : ~:. . ...dat~iO~68:2o·o8:ie~alri:lf~'i:liii.·oi·~%:.l\dditional duty of c~stom;·(g~n~(~I.IY ref,erred to as ~SAD·), KInd .. ~.,: .'. ~ .··atter1tJon·fs also· dra~ r~. p.ifti~f:N'oti"ce·No, 09/2010 dated 17.08,2010~an~ PubIJc N'otfce No, 11/2011 dated.

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::J?I~(ip:ii~r'l~ lai JUIY,·2Di7··(t~:.:s.Mt ~~ i~)p~rt hilS been paid prIor to l
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This ls!:ue has been ·ex~itnlned. To gIve effecl foi refund of 4% SAD In GST reglme•..enilbllng amendment ..
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:·:lE~:·:~:·:. ··~·'·.:";Yi~re.·rft.i1de In Notlficatlon.No~ 42/2017-Cus daled 30.06.2017. The saId amendment Is applla:ble to the goods.
·;~~.?;:. ':.," , f ~ '. wlifch:'~etiImported un p~'ytri~nl 01 SAD and we~e belne sold after paymen'~ of appropriate ,65T Instead of
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\tA'riCsT·i~·Gst rt:>glrne. In' vJe~-:bf the Notification·No. 42/20i7-Cus da.ted 3Q.06.201i Importers· are entllfed for '.
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.a.~r: also. b~liJg prcic~~~.~~ ~n:.I~,.tn~:9! the ~ttld·.NcitlflcatJon·~o•.
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Signature olthe S!alulory J\LJ9itor
(wIth siamp and seal)
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(ANNEXURE-A)
CAlCULATION WORKSHEET FORSAD REFUND
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P.face:
Date:
FOI,M/s.,
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Signalule of the' Applicant
Sr.
S/E
Dale
DOR
Dale
Import
'Date
Quantity
~~uantlti' ' VAT/sf
VAT/ST
SAD
SADAmt
No.
No,
No.
Invoice
Impor1ed
sold
/GST
/GST
Am!.
dalmed
/TR6
No,
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paid
ChaUan
paid
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bepartment 'of Trade & Taxes, GoV!. of
and
GST
Registration
No.
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Original of the BI\I{iq.l Entry and Chalian detailed in attached sheet as the
documents evlderiping payment of the said additional duty.
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Original of the. Chaltans evidencing payment of.appropriate Sales TaxfValue Added Ta)<,
IGsf/CGST/SGST/U'TGST etc, a s the case may be, by uS the Importer, on sale/supply of
such imported gOOi~;' '
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We are registered with VAT /CST/GST authorities of
under TIN
Registratlon
No..
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The details of the ~ale invoi,ces are given separately.,
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We, the importer have pr~J.·i~ed copie~ of the follOWing documents ~Iong wtth,the refund claim.
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While Issuing the invoice for sale ofthe said goods, we, the Importer, have speclfl"lly 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) ofSection 3 of the Cus!omsTarlffi Ac~ 1975 shall beadmlsslbie to the buyer
and a stamp <in the Invoice (to state that no CENVATCredltls admissible) for the purp ose bl para 2(b) of
the said notiffcation has b~en affixed; declaratIon In the Invoice that tn respect of the goods covered
therein, "No credit of the Addltlgnal Duty, Integrated Tax and compensation Cess levIable thereon
respectively undersul>-sectionj5), (1) and (9) oftbesectlon 3 of the CustomsTartff Act 1975, has b.en
availed/shall be admissIble to the buyer."
d)
We hereby declare that the lncidence:of'4% SAD-has not been passed onOto any other person in
respect of the aboveBilts of Entry..
This Is to declare and certify that the exemptionfrom Additional duty and cons'equent refund, as
contained in the .Notification No. 102/2007 dated 14/09/2007, as amended by Notification No 42/2017-
Cus dated 30.06.2017 Is bein, claim~'d 'and Is required to 'be given effect because the following
conditlonsare stipUlated therein are fulfilled. In' ~he respect of the .BIII of Entry No.
_
Oated
and Challan No.'
liated
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are our Statutory Auditor/ Chartered Acoountants, who ce rtlfy the Annual
FinancIal Accounts of o'ur firm under the Companies Art and I or ailyother statue.
b)
We, the Impo"er of the said good; have paid all duties, Indudlng the said additional duty of
Customs leviable thereon, as applIcable, at the ~ime oFlmpcrtation of the goods under the said Bill of
Entry No.
i1ated~._~
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Self-declaration along with the refund claim to the effect that the Incidence of 4% evD has not
passed on to any other person In respect of Bill of Entry No.
Dated
claiming
Refund of Additlonal Duty (Imports).
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ANN EXURE.B
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SELF DECLARATION FOR REFUND CLAIM FILED ON
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FOR TflE MON'fH OF
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Refund on the Blli"pf Ent", No.
Dated
permitted to be filed within
the m~xlmum time period of.one year refundable uodei Notltication No. 102/2007dated 14/0;/2007 as
, amended by Notification 42/2017 Cus- dated 30.q6,2017.
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We, the importer have filed lhe dalm for refund of the said .additional duty 'opCustoms paid on
the' importer 'goods with the Jurlsdlctlonai Customs Officer, the Dy, Commissioner ofCustoms, APSe,
AVas Corporate Point, Iviar'!I,Mumtiai-4oo OS9 through which thedearance Dfgoods was obtained.
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We, the importer have paid:bn sale/supply ofthe said good~ appropriate Sales-,raxorValue
"dded Tax, IGST/CGST/SGST/uTGS1[.as the case may.be a,nd det~ils are given in the attached shee.t along,
"'11th the original ofthe Challans de'~:C;;siting the Tax and Invoices raised in this regards.
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The Refund claim in relP'~l':~f~~e Bill of Entry'~o: " ,
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Dated
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filed on the montH of
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• with the jurisdictional.Cus.toms Officer for sanction of the refund
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claim satisfying that the condltiort., reierred to in Para 2 of the said Notification No, 102/2007 dated
14/09/2007 as amended liy Notifil~ti'on No, 42/2017-Cus dated 30,06,2017 are fulfilled,
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Signature, ofth.ApPlicant.,
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Place:
Date:
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Sale
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Bill/Invoice
Name
of
Quantity In
T9tal
Sale
CGST/
Sr. No,
Nos.
Oate .
Party
Bags
Value
VAT
CST
SGST/IGST
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VAT/CST/CGST/SGST/IGST/UTGST ..p'aymetl.t . D'tted
In
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Bank
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Being Registered under No.:
Total
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signature of the Applicant. :
Incidence of excess Ctistol/ls·duty deposited at the time of customs'clearance
and now covered,by the refund claim has not been passed on to the customers
and this amount h~s i1?t been Incl~ded in the saie/supply value.
Amount of Custo'nis duty received as refund of duty e1eposlted at the time of
'Cusiom~clearance wil! be treated.approprlateli'\0r tax purpose.
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The above informatior Is fr~m the sale/supply Invoices and carbon copy / Office
, copy In o~lglnal of'iiie said Invoices will be furnished, if so required.
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Against these sales/supply, n'o refund of Additional duty of Customs duty has
'been claimed and TIC? e1alm
In
futur~ will be made In respect of ,these
sale~/supply.
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3.
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'Refund on the Bill of En,~i."v- N'Ol
'da!~d
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. permitted to be
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filed within the maximum time perli\d;of one year refundable under Notification No. 10U2007
dated ,14/09/2007, as amended qy ~blificatlonNo. 42/2017-Cus dated 30.06.2017
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Certificate correlating th~ p~yment of ST/VAT/CGSf/SGST/IGST/UTGST 6n the Imported
goods (In respect ofwhich refu'1d 1?~lalmed) wlth,th,! invoices of sale/supply. ;
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l' ANNEXURE·C
SUiviMARY OF SALE INVOICES'
Iris further certified thai
'Date:
'"Place:
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.The VAT/ 5T/SGST/CGST/IGSf/UTGSThas been paid Bill ofEnttywfse as below:-
":ANNEXURE- D
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. It Is certified and dedared that, we
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are the statutory auditor/ Chanered Acequntants, who certifies finandal recot'ds under the Companies
Act, 19561 any STNATIGST Aci of the State / Cehtral Governmenl/the Income Tax Act, 1961 or any
other statue, of MIs.
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.Consolidated
Certifical~' tiQm: the 'statutory auditor/Chartered Accountant towards
unjust
enrichment,
payment
of' ap~rp~r!a~~lir/VAT/SGSr/CGSf/IGST/UTGSr,
correlating payment of
ST/VAT/SG5T/CGST/IGST/UTG$;wlih :t~e:iaJe/supply invoices and sale/supply through consig'nment
agent/stockist forthe purpose of",fijn~.~fthe5pe,ial Additional DutyIn pursuance to NoUncat;!'n No.
102/2007-Customs dated 14/09h1';iJ7 as ainended ~y Notification No. 42/2017-Cus dated 30.06_2017.
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With 'regard to the impOrts unCier Bill of'Entry No.
d;ttl.
and TR-6
Chailan No.
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; wherein the Special AddltiCinal OUtY has been paid and
the refund under Notification »0.,102/2007-Cus dated 14/09/2007; as amended by Notification No.
42/2017-<:us dated 30.06_2017 ~soitght byM/s.
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The refund being c1aimed;herejn 'i.s being shown in the Books of Account/ Salance Sheet as
Amount'due as refund of Addltj~n;ld~fy of-Customs and same amount has not been passed on to the
.-
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buyers of the sale/supply of good.sl~et"examlnationI audit the records, it is verified from records that
the details as given in the end~!5Ginmary of Sale/sup'ply Invoices are true details thereof. As'
required for' examInation of th"e.:~~Q~file~?funjust .enrichment in the case before sanct!on of refund'
under NPtifn. No. '102/2007 daf~,*-1-!~'07,this is certified that the burden of 4% (VD 1 SA~ has not
been passed on by the importeT'!o!iil¥uyer and that they fulfill the reqUirementofunJust enrichment.
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It is. furth.. certified 'th:~~~tqG~f-::Of GST payment is mad~ by cash & through adjustment of
Input Tax Credtt, The amount or~~~fd.fasnot been taken as Input Tax Credit and II is certified that
no Input Tax Credit on the SAD palil,~t.b~.!aken.
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It Is also certified that, saleS tax authorities of MIs.-----'------- accept payment
of STNAT/GST ~hrough ~asb or adjustinent of Input tax credit as effective discharge of ST/VAT/GST
paymenton sale uflmportedg~:· ", .
.,4.
For purpose of fulfillment<if the. condition In Para 2 Cd) of Ihe Notification No. 10i/2007·Cus
dated 14-Q9-2007 as amended by Notification N.D. 42/2011-Cus dated 30.06.2017 and for considering
sanction of refund of 4%
sAIi,~We hereby certify that we' have verified tne original invoices of
s·ai~/supp~. along with supportj~ documents towards proof of payment of appropria~eSTivAT/GST
from the original VAT/ ST/SGST/CGST/iGST/UTGST chailans and / or evidence for adjustment of 'lnput
tax credit. as'effective discharge ofir/VAT/SG>r/CG5T/IGST/UTGST payment on Importedgoods.
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S,No.
Amount of
~njounlor
Amount or
Detallsofs. Np. and Oat,: of the.
VAT/ST/5G5ricGST/IGST/UTGST
VAT/>T/5GSr/IJ3>r/IGsf/
VAT/sT/SG>T/CGST/IGST/
entrlesverJned from Ihe records'
payable In Rs,
urGsTpald by cash challan
UT~Sr paid byadjustment
of the
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of Input tax at;dJ.ts
VAT/ST/SG>r/CGST/IGST/UTGST i
Tax.oayer
Cash Challan No.
No. and Date I
,
& Date
ofentrfes
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against
adjustment
,
'o(fnput tax
credits
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Iii case of sare/s';pplyth~Wgh'~&'ignmentag,ntistocklstwecenifYthat-
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consignment agent/st~~~lst:. Mis.
has been a uthorised
to sell/supply the
. Imported goods
In
t'0.i~.·
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agreement entered into
between
the Importer. MIs
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that each of the sale!supplY'i~VlllcesIssued by the consignment agent/stockist indicates that'
the ~~ie Is. ma~e by himciil ~e~all'of the importer'ln the capacity of consignmentagent/stockist .
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that appropriate STNATtSGsTicGSf/iGST/VfGST has been paid by consignment agentlstqtkist
Mis
on b~halr:Df. importer ,M/s
and that the importer, M/s
in tum, hi;' paid, or reimlJursed the Sf/VAT/SG5f/CGST/IG5f/UTGST
t~ ·hls.
-co-n-:,Ig-n-m-e-n:-t
agent/stotki~t'
M/s
along
whh
the' correlation
of
ST/VATISGST/CGSTIIGstluTGSr p,yment with 4% G:VD.
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paId on Imported goodl.
.
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,
B.
(I)
(II)
(iii)
Place:
Date: .
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