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ANNEXURE-A

CALCULATION WORK SHEET FOR REFUND

BILL OF ENTRY NO.

4856449

DATE :-

07-10-2011

TR6 CHALLAN NO: - 2002199798

DATE :- 14-10-2011

VAT CHALLAN NO

DATE

004

11-11-2011

IMPORT CHALLAN NO. 2002199798 DATE 14/10/2011
SR.
NO.
1

NARRATION

AMOUNT

2

TOTAL INVOICE VALUE(IN INR)
US$=RS49.60(EX. RATE SHOWN IN BILL OF ENTRY)

141955.20

3

TOTAL ASSESSABLE VALUE (IN RS.) AS SHOWN IN THE BILL OF
ENTRY (IN RS)

492958.24

4

TOTAL CUSTOMS DUTY EXCLUDING SAD AS SHOW IN THE BILL
OF ENTRY (IN RS)

108302.60

5

TOTAL CUSTOMS DUTY PAID AS PER TR6 CHALLAN (IN RS.)

132353.00

6

TOTAL ADDL.DUTY (SAD) PAID IN CASH AS PER TR6 CHALLAN(IN
RS.)

24050.40

7

VAT+CST PAID (IN RS.)

32197.50

8

REFUND CLAIM FILED (AS IN SL. NO.6)

24050-40

TOTAL INVOICE VALUE (IN US$)

2862.00

PLACE : DELHI
DATE:

FOR MILANO ENTERPRISES

PROP.

as effective discharge of ST/VAT payment on imported goods (3) The VAT/ST has been paid as below:S. 2002199798 dated 14-10-2011 wherein the Special Additional Duty has been paid and the refund under Notification No. 22528968 ANNEXURE-S Consolidated Certificate from . it is verified from records that the details as given in the enclosed summary of sale invoices are true details thereof. 4856449 dated 07/10/2011 and TR6 Challan No. GARG & ASSOCIATES (CHARTERED ACCOUNTANTS) A – 66 GURU NANAK PURA. and Date of the entries verified from the records of the ST/VAT Tax Payer Date S. along with supporting documents towards proof of payment of appropriate ST/VAT from the original VAT /ST Challans and / or evidence for adjustment of input tax credit. 11-11-2011 004 32197. we hereby certify that we have verified the original Invoice of the sale. correlating payment of ST /VAT with the sale invoice and sale through consignment agent/stockiest for the purpose of refund of the special addition duty in pursuance to notification no.No. MILANO ENTERPRISES (2) For purpose of fulfillment of the condition in Para 2 (d) of the Notification No.50 NIL Amount of St/VAT paid by adjustment of input tax credits NIL 0. 102/2007 dated 14-09-2007 and for considering sanction of refund of 4% SAD. 102/2007 dated 14/09/2007.P. 1961 or any other statue. payment of appropriate ST /VAT.No. 1956 land any ST /VAT Act of the State Government/the Income Tax Act. After examination 1 audit there cords. of M/s. this is certified that the burden of 4% CVD / SAD has been passed on by the importer to the buyer and that fulfill the requirement of unjust enrichment. As required for examination of the principle of unjust enrichment in the case before sanction of refund under notification no. PLACE : DELHI DATE: FOR P. VIKAS MARG.GARG & ASSOCIATIES (CHARTERED ACCOUNTANT) DEEPAK AGGARWAL 92865 .the statutory auditor /Chartered Accountant towards unjust enrichment.K. duty of customs" and same amount has not been passed on to the sale of goods.00 NIL NIL Details of S. 102/2007-customs dated 14/09/2007 With regard to the imports under Bill of Entry No. who certifies financial records under the Companies Act.50 The refund being claimed herein is being shown in the 'Books of account / balance Sheets as "amount due as refund of additional.K.No Amount of ST/VAT payable 1 2 Total 1. : Off. 22425188.110092 TEL. DELHI . Amount of ST/VAT paid by Cash Challans 32197. is sought by M/s MILANO ENTERPRISES (1 ) If certified that we are the Chartered Accountants. 102/2007 Dated 14-09-2007 as amended. 22546575.

who certify the annual financial accounts and the statement of accounts of M/s MILANO ENTERPRISES under the Companies Act and / or any other statute.110092 TEL. 22528968 Annexure . : Off. VIKAS MARG. 4.2007. 2002199798 dated 14-10-2011 wherein the Special Additional Duty has been paid and the refund under Notification No. . It is certified that we are the Chartered Accountants. The true copies of the VAT/ST Challans and / or evidence for adjustment of input tax credit as effective discharge of CST/VAT payment on imported goods.III "With regard to the imports under Bill of Entry No 4856449 dated 07/10/2011 and TR6 Challan No. GARG & ASSOCIATES (CHARTERED ACCOUNTANTS) A – 66 GURU NANAK PURA. PLACE : DELHI DATE: FOR P. is sought by M/s MILANO ENTERPRISES 1. M/s.09. 22546575.Customs dated 14. 102/2007.. in such cases if so called for and these shall be refunded to the importer after verification by the Customs. GARG & ASSOCIATIES (CHARTERED ACCOUNTANTS) DEEPAK AGGARWAL 92865 . DELHI . duly certified by us are enclosed herewith. MILANO ENTERPRISES has also undertaken to submit the original CST /VAT payment Challans or other similar documents for verification by Customs authorities. To fulfill the requirement in terms of Para 2(e) (iii) of the Notification No. 22425188. - 3.02/2007 Dated 14-09-2007 as amended.K.K.P. we certify that the Sales Tax Authorities of M/s MILANO ENTERPRISES accept payment of CST IV AT through cash or adjustment of input tax credit as effective of CST/VAT payment on imported goods. 2.

102/2007 Dated 14-09-2007 as amended.No. DELHI . (4) The VAT/CST has been paid as under. (3) For purpose of fulfillment of the condition in Para 2 (d) of the Notification No. GARG & ASSOCIATES (CHARTERED ACCOUNTANTS) A – 66 GURU NANAK PURA.K. is sought by M/s MILANO ENTERPRISES (1) It is certified that we are the Chartered Accountants. GARG & ASSOCIATES (CHARTERED ACCOUNTANTS) DEEPAK AGGARWAL .50 NIL NIL 0.50 FOR P.P. and Date of the entries verified from the records of the ST/VAT Tax Payer Date S. VIKAS MARG. S. along with supporting documents of proof of payment of appropriate CST/VAT.II CERTIFICATE With regard to the imports under Bill of Entry ND 4856449 dated 07/10/2011 and TR6 Challan No. 22528968 Annexure .00 NIL NIL 004 32197.No Amount of ST/VAT payable 1 2 Total PLACE DELHI DATE :- Amount of ST/VAT paid by Cash Challans Amount of St/VAT paid by adjustment of input tax credits Details of S. 22425188. 22546575. (2) The Sales Tax Authorities of M/s MILANO ENTERPRISES accepted payment of CST IV AT through cash or adjustment of input tax credit as effective discharge of CST IVAT payment on imported goods. 102/2007 dated 14-09-2007 and for considering sanction of refund of 4% CVD.110092 TEL. 2002199798 dated 14/10/2011 wherein the Special Additional Duty has been paid and the refund under Notification No.No.K. who certify the annual financial accounts and the statement of accounts of M/s MILANO ENTERPRISES under the Companies Act and I or any other statute. We the statutory auditor I Chartered Accountants 'of M/s MILANO ENTERPRISES hereby certify that we have verified the invoices of sale. 11-11-2011 32197. : Off.

Who certify the Annual Financial Accounts under the Companies Act and / or any other statue. PLACE : DELHI DATE: FOR P. After examination / audit records. 2002199798 Dated 14/10/2011 wherein the Additional Duty has been paid and the refund under Notification No. 22546575. to the buyer and that fulfill the requirement of unjust enrichment 4. GARG & ASSOCIATES (CHARTERED ACCOUNTANTS) A – 66 GURU NANAK PURA. MILANO ENTERPRISES 2. MILANO ENTERPRISES 3.K. this is certified that the burden of 4% CVD SAD has not been passed on by the importer. of M/s.GARG & ASSOCIATES (CHARTERED ACCOUNTANTS) DEEPAK AGGARWAL 92865 . DELHI . M/s MILANO ENTERPRISES . 22528968 ANNEXURE –D Certificated from the statutory auditor /Chartered Accountant. The refund being claimed herein is being shows in the books of account / balance sheet as "Amount Refund of additional duty of Customs" and same amount has been passed on to the buyer of the sales of the goods.K.for the purpose of para 2(d) & (e) of the Notification No. If certificated that we are the Charted Accounts. 102/2007 dated 14/09/2007. We regard to the Import under Bill of Entry No. 102/2007 dated 14/09/2007: 1. is sought by M/s. as is required along with the original tax/duty '1Jayment documents as proof of payment of appropriate CST/VAT. 5. 102/2007 dated 14/09/2007 as amended. 22425188. : Off. it is verified from records that the detail as given in the declaration / declaration of the calculation / summary of sale invoices are true detail thereof.92865 P. correlating the payment of CST/VAT on the imported goods (in respect of which refund is claimed) with the invoices of sale. 4856449 Dated 07/10/2011 and TR6 Challan No. As required for examination of the principle of unjust enrichment in the case before sanction of refund under Notification No.110092 TEL. VIKAS MARG.

50 643950.50 Remarks .00 32197.the Notification No. (Sale Invoice) 069 Total Dated 22/10/2011 Amount of Sales in Rs. FOR MILANO ENTERPRISES PROP. 102/2007 dated 14-09~2007. Tin No.Annexure-I Declaration for Sale invoice In electronic media Refund on the Bill of Entry No. 1 1.00 VAT /CST paid thereon 32197. M/s MILANO ENTERPRISES. The electronic media is containing the information about sale invoices and is submitted along with this paper declaration indicating the invoice numbers contained in the media. we are submitting copy of invoices in Original and Zerox. 643950. 102/2007Customs dated 14.09888802011 (a) For the purpose of fulfillment of the conditions of the Notification No. It is further certified that S.2007.N o.P under Registered No. TAX Invoice No. is being claimed and is required to be given effect because the conditions as are stipulated therein are stipulated therein are fulfilled in respect of the Bill of Entry No.09. The above information is true extract from the sale invoices and carbon copy / Office copy in original of the said invoices and the original shall be submitted. . as contained in. if so required. 2. 4856449 dated 07/10/2011 We. 4856449 dated 07/10/2011 We are registered with VAT authorities of the state of U. declare and certify that the exemption from Additional duty and consequent refund. the importers.

40 2862 PCS 2862 PCS 24050. SIGNATURE OF THE APPLICANT SAD Claimed (Rs.) 2862 PCS 24050.g.g.A CALCULATION WORK SHEET FOR SAD REFUND Bill of Entry No.REVISED ANNEXURE .40 PLACE DELHI FOR MILANO ENTERPRISES DATE :- PROP.40 24050./Mt/Pcs/bags/ CTNs/Nos/Itrs/CBM ) SAD paid (Rs. Date Item 4856449 07/10/2011 PARTS OF CTV (FRONT CABINET) Total Quantity Imported (K.) ./Mt/Pcs/b ags/CTNs/Nos /Itrs/CBM) 2862 PCS Quantity Sold (K.40 24050.

the sale value.ANNEXURE-C SUMMARY OF SALES INVOICES Refund of the bill of entry no. 4856449 and dated 07/10/2011 Permitted to be filled within the maximum time the period one year refundable under notification no 102/2007 dated 14.2007 Certificate correlating the payment of CST IV AT on the imported the goods (in respect of which refund is claimed with the invoices of sales ) Sr.00 32197. Incidence of excess customs duty deposit at the time of the custom clearance and now covered by the refund claim not been passed on to the customers and this amount has not been included in. The above information is from the sale invoices and carbon copy / office copy in original of the said invoiced will be furnished if so required. No. C S T . 3.00 32197. It is further certified that 1. .50 643950. PALACE DELHI DATE:- FOR MILANO ENTERPRISE PROP. 2. ' 4. 1 TAX Bill/ Invoice no. (Sale Invoice) 069 Date Name of the Party Item Qty (PCS) Total Sale of Value VAT 22/10/2011 PARAS ELECTRONICS PARTS OF CTV (FRONT CABINET) 2862 643950. Against these sales no refund of the additional duty of the custom duty has been claimed and no claim in future will be made in respect these sales. Amount of customs duty received as refund of duty deposit at the time of customs clearance will be treated appropriator for tax purpose.50 Total 2862 VAT Tax payment Dated 11/11/2011 In Bank Being Registered under No.09.

the importer have provided copies of the following documents along with the refund claim. Nhava Sheva. 4856449 Dated 07/10/2011 and Challan No. is being claimed and is required to be given effect because the following conditions are stipulated. govt. have specifically Indicated duty of customs livied under sub-section (5) of section 3 of the customs tariff act. sheva. Raiged. of U. There in are fulfilled In the respect of the Bill of Entry no.ANNEXURE-B SELF DECLARATION FOR REFUND CLAIM FILED ON 07/10/2011 FOR THE MONTH OF OCTOBER 2011 Refund on the Bill of Entry No. 4856449 Dated 07/10/2011 as above is filed on the month of OCTOBER 2011.P under TIN Registration no. b) We. as contained in the Notification No.102/2007 dated 14/09/2007. g) We. Etc. at the time of importation of the goods under the said bill of entry no. The refund claim In respect of the Bill of entry no. appropriate Sales Tax or Value Added Tax. FOR MILANO ENTERPRISES PROP. was obtained along l. Jawahar customs house. 102/2007. e) We. we. as the case may be and details are given in the attached sheet along with the original of the challans depositing the Tax and Invoices raised in this regards.e. 4856449 Dated 07/10/2011 c) While Issuing the invoice for said of the goods. Commissioner of customs. as the case may I be. the importer have filed the claim for refund of the said additional duty of customs paid on the importer goods with the jurisdictional customs officer. the importer of the said goods have pald all duties. f) We. 2002199798 Dated 14/10/2011. para 2(b) of said notification has been affixed: d) The details if the sale invoice are given separately. a) We are registered with VAT/CST authorities of department of trade & taxes. as applicable. 102/2007 dated 14/09/2007. the Dy. Inter State Tax/CST. . the port through which the clearance of gods through customs. the importer have paid on sale of the said goods. are fulfilled. 09888802011. Tal Uran. Navi Mumbai-400 707. including the said additional duty of customs leviable thereon. 4856449 Dated 07/10/2011 claiming refund of additional duty (import) This IS declare and certify that the exemption from additional duty and consequent refund. 2) Original of the challans evidences payment of appropriate Sale Tax or Value Added Tax. 4856449 Dated 07/10/2011 permitted to be filed within the maximum time period of one year refundable under Notification No. the importer. 1975 shall be Admissible to the buyer and a stamp on the invoice (to state that no CANVAT credit is admissible) for the purpose of. with the jurisdictional customs officer for sanction of refund claim satisfying that the conditions referred to in para 2 of the said Notification No. on sale of such imported goods. 1) Original of the bills of entry and challans details in attached sheet as the documents evidencing payments of the said additional duty. Dist. Self-declaration along with the refund claim to the effect that the incidence of 4% CVD has not passed On to any other person in respect of Bill of Entry No. by us the Importer.