File No.

CUS/RFD/MISC/195/2021-REF-O/O PR COMMR-CUS-PORT-KOLKATA

 
                                            
Date: 05/07/2021     
 
To
M/s Zenex Impex Pvt. Ltd.,
23, G.T. Road, Behind UBI Building,
P.O. Bhadreswar,
Hooghly – 712 124. W.B.
E-mail: ziplalk@gmail.com           
 
 
Sir,
               Sub: Deficiency memo against refund application-reg.
              
Please refer to your letter received vide Sevottam receipt number 011331 dated 22.03.2020.
You are hereby informed that on scrutiny of your application for refund, the following deficiencies
were noted:
 
1. Refund Application (Part-A, B & C) in proper proforma with declaration
2. Duplicate Bill of Entry (Importer’s Original Copy).
3. Copies of invoice and Bills of Lading.
4. Original TR-6 challan for payment of Customs duty.
5. Calculation / Worksheet
6. Non availment CENVAT credit from the concerned Central Excise
Authorities wherever required.
7. Order of reassessment in cases where the original assessment has been
challenged to qualify for refund. Order of Commissioner (Appeal), CESTAT/
High Court, wherever applicable.
8. Original Chartered Accountant Certificate for not passing on the burden to
others from CA who either certifies the importer’s financial records under
the Companies Act 1956 or any ST/VAT Act of the State Government or
the Income Tax Act, 1961,
9. All relevant documents to substantiate their claim for Unjust enrichment
like Balance Sheet, Schedule etc
10.Bank Authorisation Certificate along with Cancelled Cheque
11.Undertaking that the IGST has not been taken already (For refund of
IGST)
12.GSTR – 3B for the relevant period (For refund of IGST)
13.Ledger accounts for the relevant period showing that IGST has not been
availed by claimant as ITC (For refund of IGST)
 
You are requested to submit the above documents within 15 days else your application may stand
rejected.                                                                             
 
 
                                                                                                                      
         MANASH KHUNGUR KACHARI, DC(MKK)-Cus-Port-KOL, DC/AC-II-O/o Pr Commissioner-
File No.CUS/RFD/MISC/195/2021-REF-O/O PR COMMR-CUS-PORT-KOLKATA

Customs-Port-Kolkata
Deputy Commissioner of Customs 
                             Appraising Refund Section (Port)
                                                                                                                 
Custom House, Kolkata