Chartered Accountant, India
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BT Associates Chartered Accountant, India |
| Stpes involved in settling of refund claim |
| First - | Prepare rubber stamp with "In terms of Notification No. 102/2007-Cus dated 14-09-2007, no credit of additional duty of customs levied under section 3(5) of the Customs Tariff Act, 1975 is admissible" |
| Second - | Affix such rubber stamp on tax invoice on which you have sold goods in India and charged VAT/CST |
| Third - | Get a CA certificate on the letter head CA firm. Please find attached a specimen. Statement in excel sheet shall form part of CA certificate. |
| Fourth - | Duly signed refund claim in form 102 attached here-with sign on all the pages. |
| Fifth - | Cover page of refund claim to be printed on letter head and duly signed. |
| Sixth - | Print specimen power of attorney on Rs.50 stamp paper. Please find attached specimen. |
| Seventh - | Send us following papers / documents along with refund claim, covering letter and power of attorney. |
| a) | CA certificate with statement. Please make sure that signature of CA should also be there on statement |
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| b) | Photocopy of customs Signed invoice (please put your signature with stamp to make it certified) |
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| c) | Photocopy of customs Signed packing list (please put your signature with stamp to make it certified) |
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| d) | Photocopy of bill of lading (please put your signature with stamp to make it certified) |
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| e) | Photocopy of bill of entry (please put your signature with stamp to make it certified) |
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| f) | Photocopy of TR-6 challan towards payment of duty (please put your signature with stamp to make it certified) |
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| g) | Photocopy of tax invoice (Please put your signature with stamp to make it certified) -- sales invoice. Make sure that you make photocopy after you put rubber stamp as explained here-in-above. |
| Please let us know if you have any confusion |
| Please note that processing of refund at Kolkata Customs would involve following steps/process. |
| 1 | Preparation of refund claim | 12 | Internal Audit - Report of AO to appraiser | |
| 2 | Filing of Refund Claim | 13 | Internal Audit - Report of Appraiser to AC | |
| 3 | File Numbering in Customs Appraising Group | 14 | Internal Audit - Concurrence by AC | |
| 4 | Documents acceptance by Customs | 15 | File to be send for 142 clerance | |
| 5 | File processing by Customs Appraising Group and note by AO | 16 | 142 clearance complete | |
| 6 | Examination by Appraiser and his note to AC | 17 | Preparation of Refund Order | |
| 7 | Personal Hearing by AC | 18 | Collection of Refund Order | |
| 8 | Order-in-Original Sanctioning Refund Claim | 19 | Signing of Refund order by Party | |
| 9 | File to be send to Accounts for Non Payment Certificate | 20 | Attestation of parties signature by Bank on Refund Order | |
| 10 | NPC by Accounts | 21 | Submission of RO to Accounts | |
| 11 | File to be send to Internal Audit | 22 | Processing of cheque by Accounts | |
| 23 | Receipt of cheque by Party / Speed post of cheque to party |