Checklist of Documents

(To be submitted along with Refund Application under Section 27 of the Customs Act, 1962)

1. Bill/s of Entry in original (Importer copy only)

2. TR 6 Challan/s / e-receipt/s in original evidencing payment of duty/pre-deposit.

3.  Letter from the bank/s confirming credit of duty amount to the Govt. account, in case duty was paid twice / erroneously

4.  Import Invoice/s & Packing List/s

5.  Copy of Airway Bill

6.  Contract / Purchase Order

7.  Documents for establishing the applicant’s eligibility to receive the refund amount in terms of the proviso to sub-section (2) of section 27 of the Act, including documents for the purpose of section 28C and 28D of the Act.

8. Sales invoices of the goods, if sold.

9. Copies of communication between claimant and supplier/buyer, if any

10. Self-attested working sheet for the amount of refund claimed

11. Extracts of Books of Accounts, wherein the refund amount being claimed is reflected, viz., Balance Sheet, Ledger Account, P/L Account etc.

12.Certificate from the Statutory Auditor / Chartered Accountant covering the following aspects:

a)  Stating that the burden of excess duty (Rs……………………) paid by the importer/claimant (for which refund has been claimed) has not been passed on by the importer to the buyer or any other person and that the requirement to rule out unjust enrichment is fulfilled.

b)  Giving 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 excess duty claimed therein has not been passed on to the buyer or any other person.

c) CA-certified working sheet with break-up details, if any.

13. If the goods imported are used for captive consumption, the cost sheet & relevant data for the said goods showing the cost apportioned (with duty component) in the pricing of the final product along with a certificate from the Cost Accountant to that effect.

Following Documents, only if applicable:

    14. Letter of authorization from the importer/buyer in case the applicant is an agent.

    15. Certificate from Central Excise confirming non-availment of CENVAT credit

    16. Catalogue/Technical Write-Up/Literature of the goods

    17. Order-in-Original/in revision/in appeal any other order

    18. Short delivery certificate from custodian

    19. Short shipment certificate from supplier/Airline

    20. Survey report

    21. Certificate of origin

    22. Insurance claim settlement certificate         

    23. Bills of Freight / Insurance / Other charges   

    24. Any other document considered necessary in support of the claim 





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