Dear Mike,

      This is the Application  for claiming refund of duty extra paid.

Application for refund of Duty/ Interest

PART-A

To

The Assistant Commissioner of Customs,

Refund Section,

Sir,

We wish to lodge this claim for refund of Customs duty/interest which have been paid in excess by us as per the details given below:

DECLARATION

We ------------------------------------------------- hereby declare that

a)       the contents of the refund claim as per form above are true and correct to the best of our information and belief;

b)       The amount and the grounds for which this refund claim has been filed has not been previously claimed and paid; and that

c)       The excess duty claimed as refund has not been passed on to any other person by the importer/buyer.

Signature of the applicant

Date:

PART B

(See regulation 2(2))

ACKNOWLEDGEMENT

FOR CUSTOM HOUSE USE

File No:……………………….

Refund claim of M/s. ………………………………………….for Rs. …………………………..(Rupees ……………………………………. only) against Bill of Entry/Post Parcel/ Baggage Forms/ Shipping Bill No……………. dt……………………. received in complete manner on ……… admitted for examination vide Customs Refund Registration No…….. dated…….

For Assistant Commissioner of Customs

Date.

ACKNOWLEDGEMENT

TO BE ISSUED TO THE APPLICANT

File No:……………………..

Refund claim of M/s. ………………………..for Rs…………………… (Rupees …………………………….. only) against Bill of Entry / Post Parcel/ Baggage Form/ Shipping Bill No. …………….. dt……………………….. received in complete manner on ……. Admitted for examination vide Customs Refund Registration No…….  dated…….

For Assistant Commissioner of Customs

Date:

ANNEXURE -1

GROUNDS OF THE CLAIM

Sub: Application for refund of excess duty paid on account of excess quantity

         Declared in the Invoice. 

Ref:  B/E No:

         MAWB No: ………………HAWB: …………….DT. …………………..

With reference to the subject mentioned above, we would like to inform you that we have ordered ………. Nos. of ………………………………….from M/s…………………………….  Based on our order, our supplier had dispatched a shipment under HAWB No: ………………..DT……………… giving the invoice bearing No: ………………….for   US$ …………………mentioning the description as ……… Nos. each ……………………….

According to the AWB and the Invoice we thought that the entire ……..Nos. the items were shipped under one AWB No: …………….DT………………… and filed the bill of entry declaring the entire value and quantity and paid the duty amount of Rs. ………………… got the out of charge order but goods not taken delivery out of Airport.

Subsequently we came to know that the said …………. Nos. of the ……………………….was split in to two shipments each ……. pkg ………. Kgs ………. Nos. and the second one was landed under HAWB No: ……………..dated ………………(……. Pkg …… Kgs) whereas the invoice for both the shipment is common.

Now, we have got the confirmation from our supplier and obtained the revised two invoices for both the shipments.  Due to error in the invoice we have paid an excess duty of            Rs. …………….in the bill of entry No……………….. (duty for both the shipments were paid).

In the light of the above, before taking delivery of the consignment under the B/E No:…………………….., we had made our request to the concerned Asst. Commissioner of Customs to cancel the OOC and re-assess the bill of entry duly conducting first check (quantity verification).  According to the permission given by the Joint Commissioner, we had re-assessed the bill of entry and cleared the ….. pkg consisting ……… Nos. of ……………………….

Now, we request your goodselves to kindly refund us the excess duty amount of Rs………….. at your earliest

Thanking you,

Yours faithfully,

For

Authorised Signatory.

Dear Shree,

Thank you very much! It's very helpful!

BR

Mike

thanks for such Herculian tasks. grateful, shree ji.

Dear Shree,

Thanks again for your help. As I see the forms are for the claim under section 27 of customs act. But the honourable Tribunal in following cases have held that the EDD is not a duty and provision of section 27 of the Customs Act,1962 are not attracted for refunding of the same.

i) 2007 (208) E.L.T. 439 (Tri. - Chennai) COMMISSIONER CUSTOMS,

CHENNAI Versus SAYONARA EXPORTS PVT. LTD

ii) 2007 (213) E.L.T. 281 (Tri. - Bang.) COMMISSIONER OF

CUSTOMS, BANGALORE Versus ECOMASTER (INDIA) PVT. LTD

So, it seems like I cannot use the above forms for claiming refund of Extra Duty Deposit. Would you or anybody else please give some opinions on this issue?

Thanks!

Mike

Dear Mike

Normally, Extra Duty Deposit will be collected when the importing company has colloboration with foreign /parent company( Group Companies).

When import takes place in to India, Customs will demand 1 % on the Assessable Value of the cargo towards EDD.  Special Valuation branch in customs will demand the the order of SVB is pending for finalisation of determination of Transaction Value.

The necessary documents will be submitted to SVB  as per the questionaire to the department for getting the necessary order /approval. 

The period is valid for 3 years from the date of issue of Order.  Any change in pattern of invoicing, the same needs to be informed then and there.

In another instance, if any quantity cannot be determined at the time of discharge/import, EDD will be collected and the same will be refunded once the final discharge is quantified.  This situation will apply to liquid cargoes.

Regards

R.Rajagopalan

Dear R.Rajagopalan,

Thanks for your explanation. We already claimed for refund.

Best regards,

Mike

Dear Mika 

Can u tell me how you claimed your refund...............