Checklist of Documents
(To be submitted along with Refund Application for 4% AD (SAD) under Customs Notification 102/2007 Dt. 14-9-2007)
1. Bills of Entry in original (Importer copy only) & corresponding TR 6 challans / e-receipts in original.
2. Sales invoices in hard copies / CD / DVD. In case of submission of invoices in CD/DVD, necessary paper declaration has to be submitted indicating the invoice numbers contained in the media and subscribing to their truthfulness. (Suggested format of self-declaration enclosed as Annexure-I to ACC PN 30/2010)
3. (i) VAT/CST Returns for relevant periods/locations & corresponding Challans or e-receipts for online payment (direct debit); If VAT/CST payment is made by any modes other than through challan / e-payment (e.g., through Cheque / DD or any other authorized mode of payment), the claimant, along with returns, shall submit documents establishing that relevant VAT/CST has indeed been paid from the claimant’s account (e.g., Extracts of Bank statements or certificates issued by concerned VAT/CST authorities / Banks, confirming actual realization etc.) for the relevant periods / locations.
(ii) In case of submission of duplicate/xerox copies of above documents as evidence for VAT/CST payment, a certificate from the Statutory Auditor / Chartered Accountant (who certifies the Annual Accounts of your Company under the Companies Act / ST/VAT Act / Income Tax Act) shall be submitted confirming that the copies of documents submitted (as evidence of VAT/CST payment) were true copies thereof of the originals and also confirming the payment against the said documents.
Further, all such duplicate/xerox copies shall be duly certified by the said CA for identification. Alternatively, the CA certificate may include an ABSTRACT containing details of documents (verified by CA) evidencing payment of VAT/CST for relevant states / periods. (Suggested format for CA certificate including the Abstract enclosed as Annexure-III for Public Notice No. 30/2010 – ACC)
4. Certificate from Statutory Auditor / Chartered Accountant who certifies the Annual Accounts of the Company under the Companies Act / ST/VAT Act of the State Government / Income Tax Act covering the following aspects: (Suggested format for CA certificate enclosed as Annexure-II to ACC PN 30/2010)
a) Correlating the payments of VAT/CST on the imported goods (in respect of which refund is claimed) with the invoices of sale.
b) Stating that the burden of 4% AD has not been passed on by the importer to the buyer and that the requirement to rule out unjust enrichment is fulfilled.
c) Explanation as to how unjust enrichment (in the subject claim) is ruled out and the specific grounds/reasons for coming to such conclusion that the burden of 4% AD has not been passed on to any other person.
5. Working Sheet duly certified by Statutory Auditor / Chartered Accountant (who certifies the Annual Accounts of the Company under the Companies Act / ST/VAT Act / Income Tax Act) showing detailed correlation between imports, sales and payment of VAT/CST thereof (in the format given as enclosure to Annexure-II)
6. Extracts of Sales ledger (indicating inter alia, the details of invoices and VAT/CST payments made thereon along with corresponding VAT/CST return) for the relevant months/periods & relevant States/locations (Required only in cases where there is no certification by the Statutory Auditor / CA on the working sheet [containing detailed co-relation between imports, sales and payment of VAT/CST thereof], mentioned at Point No. 5 above)
7. Document/s establishing the fact that the Chartered Accountant who is issuing the above certificate is the statutory auditor for the company or the CA who certifies company’s financial records under the Companies Act / ST/VAT Act of State Govt. or Income Tax Act.
8. A Self-declaration by the claimant /s authorized signatory (with name, designation & office seal) to the effect that they have not passed on the incidence of 4% AD to any other person. (Suggested format of self-declaration enclosed as Annexure-V to ACC PN 30/2010)
9. If the sale is through Consignment Agent / Stockist / Dealer, agreement copy between importer & Consignment Agent / Stockist / Dealer has to be produced along with necessary CA certificate (as per para viii of the Circular 16/2008) (Suggested format for CA certificate enclosed as Annexure-IV to ACC PN 30/2010
10. Any other documents relevant for the processing of the claim.