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

TOTAL INVOICE VALUE(IN INR)

US$=RS49.60(EX. RATE SHOWN IN BILL OF ENTRY)

141955.20

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

ENTRY (IN RS)

492958.24

TOTAL CUSTOMS DUTY EXCLUDING SAD AS SHOW IN THE BILL

OF ENTRY (IN RS)

108302.60

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

132353.00

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

RS.)

24050.40

VAT+CST PAID (IN RS.)

32197.50

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

24050-40

TOTAL INVOICE VALUE (IN US$)

2862.00

PLACE : DELHI
DATE:

FOR MILANO ENTERPRISES

PROP.

P.K. GARG & ASSOCIATES

(CHARTERED ACCOUNTANTS)
A 66 GURU NANAK PURA, VIKAS MARG, DELHI - 110092

TEL. : Off. 22546575, 22425188, 22528968

ANNEXURE-S
Consolidated Certificate from .the statutory auditor /Chartered Accountant towards unjust
enrichment, payment of appropriate ST /VAT, 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. 102/2007-customs dated 14/09/2007
With regard to the imports under Bill of Entry No. 4856449 dated 07/10/2011 and TR6 Challan No.
2002199798 dated 14-10-2011 wherein the Special Additional Duty has been paid and the refund
under Notification No. 102/2007 Dated 14-09-2007 as amended; is sought by M/s MILANO
ENTERPRISES
(1 ) If certified that we are the Chartered Accountants, who certifies financial records under the
Companies Act, 1956 land any ST /VAT Act of the State Government/the Income Tax Act, 1961 or any
other statue; of M/s. MILANO ENTERPRISES
(2) For purpose of fulfillment of the condition in Para 2 (d) of the Notification No. 102/2007 dated
14-09-2007 and for considering sanction of refund of 4% SAD, we hereby certify that we have
verified the original Invoice of the sale, 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, as effective discharge of ST/VAT payment on imported goods
(3) The VAT/ST has been paid as below:S.No

Amount of ST/VAT
payable

1
2
Total

1.

Amount of ST/VAT
paid by Cash
Challans

32197.50

NIL

Amount of
St/VAT paid
by
adjustment of
input tax
credits
NIL

0.00

NIL

NIL

Details of S.No. and Date of the

entries verified from the records
of the ST/VAT Tax Payer
Date
S.No.

11-11-2011

004

32197.50

The refund being claimed herein is being shown in the 'Books of account / balance Sheets as
"amount due as refund of additional. duty of customs" and same amount has not been passed
on to the sale of goods. After examination 1 audit there cords, it is verified from records that the
details as given in the enclosed summary of sale invoices are true details thereof. As required
for examination of the principle of unjust enrichment in the case before sanction of refund under
notification no. 102/2007 dated 14/09/2007, 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.

PLACE : DELHI
DATE:

FOR P.K.GARG & ASSOCIATIES

(CHARTERED ACCOUNTANT)

DEEPAK AGGARWAL
92865

P.K. GARG & ASSOCIATES

(CHARTERED ACCOUNTANTS)
A 66 GURU NANAK PURA, VIKAS MARG, DELHI - 110092

TEL. : Off. 22546575, 22425188, 22528968

Annexure - III

"With regard to the imports under Bill of Entry No 4856449 dated 07/10/2011 and TR6
Challan No. 2002199798 dated 14-10-2011 wherein the Special Additional Duty has
been paid and the refund under Notification No.,02/2007 Dated 14-09-2007 as amended, is
sought by M/s MILANO ENTERPRISES
1.

It is certified that we are the Chartered Accountants, 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.

2.

To fulfill the requirement in terms of Para 2(e) (iii) of the Notification No.
102/2007- Customs dated 14.09.2007, 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, . -

3.

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, duly
certified by us are enclosed herewith.

4.

M/s. MILANO ENTERPRISES has also undertaken to submit the original CST /VAT
payment Challans or other similar documents for verification by Customs
authorities, in such cases if so called for and these shall be refunded to the
importer after verification by the Customs.

PLACE : DELHI
DATE:
FOR P.K. GARG & ASSOCIATIES
(CHARTERED ACCOUNTANTS)

DEEPAK AGGARWAL
92865

P.K. GARG & ASSOCIATES

(CHARTERED ACCOUNTANTS)
A 66 GURU NANAK PURA, VIKAS MARG, DELHI - 110092

TEL. : Off. 22546575, 22425188, 22528968

Annexure - II
CERTIFICATE
With regard to the imports under Bill of Entry ND 4856449 dated 07/10/2011 and TR6
Challan No. 2002199798 dated 14/10/2011 wherein the Special Additional Duty has been
paid and the refund under Notification No.
102/2007 Dated 14-09-2007 as amended, is sought by M/s MILANO ENTERPRISES
(1) It is certified that we are the Chartered Accountants, 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.
(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.
(3) For purpose of fulfillment of the condition in Para 2 (d) of the Notification No.
102/2007 dated 14-09-2007 and for considering sanction of refund of 4% CVD. We
the statutory auditor I Chartered Accountants 'of M/s MILANO ENTERPRISES
hereby certify that we have verified the invoices of sale, along with supporting
documents of proof of payment of appropriate CST/VAT.
(4) The VAT/CST has been paid as under.

S.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.No. and Date of

the entries verified from the
records of the ST/VAT Tax
Payer
Date
S.No.
11-11-2011

32197.50

NIL

NIL

0.00

NIL

NIL

004

32197.50

FOR P.K. GARG & ASSOCIATES

(CHARTERED ACCOUNTANTS)

DEEPAK AGGARWAL

92865

P.K. GARG & ASSOCIATES

(CHARTERED ACCOUNTANTS)
A 66 GURU NANAK PURA, VIKAS MARG, DELHI - 110092

TEL. : Off. 22546575, 22425188, 22528968

ANNEXURE D
Certificated from the statutory auditor /Chartered Accountant, correlating the payment
of CST/VAT on the imported goods (in respect of which refund is claimed) with the
invoices of sale, as is required along with the original tax/duty '1Jayment documents as
proof of payment of appropriate CST/VAT.for the purpose of para 2(d) & (e) of the
Notification No. 102/2007 dated 14/09/2007:

1.

We regard to the Import under Bill of Entry No. 4856449 Dated 07/10/2011 and
TR6 Challan No. 2002199798 Dated 14/10/2011 wherein the Additional Duty has
been paid and the refund under Notification No. 102/2007 dated 14/09/2007 as
amended, is sought by M/s. MILANO ENTERPRISES

2.

If certificated that we are the Charted Accounts, Who certify the Annual Financial
Accounts under the Companies Act and / or any other statue, of M/s. MILANO
ENTERPRISES

3.

As required for examination of the principle of unjust enrichment in the case

before sanction of refund under Notification No. 102/2007 dated 14/09/2007, this
is certified that the burden of 4% CVD SAD has not been passed on by the
importer, M/s MILANO ENTERPRISES , to the buyer and that fulfill the
requirement of unjust enrichment

4.

After examination / audit records, 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.

5.

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.

PLACE : DELHI
DATE:

FOR P.K.GARG & ASSOCIATES

(CHARTERED ACCOUNTANTS)

DEEPAK AGGARWAL
92865

Annexure-I
Declaration for Sale invoice In electronic media
Refund on the Bill of Entry No. 4856449 dated 07/10/2011
We. M/s MILANO ENTERPRISES, the importers, declare and certify that the exemption
from Additional duty and consequent refund, as contained in- the Notification No.
102/2007 dated 14-09~2007, 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. 4856449 dated 07/10/2011
We are registered with VAT authorities of the state of U.P under Registered No. Tin
No.09888802011
(a) For the purpose of fulfillment of the conditions of the
Notification No. 102/2007Customs dated 14.09.2007, we are submitting copy of invoices in Original and Zerox.
It is further certified that

S.N
o.
1

1.

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.

2.

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, if
so required.

TAX Invoice No. (Sale

Invoice)
069
Total

Dated
22/10/2011

Amount of
Sales in Rs.
643950.00

VAT /CST paid

thereon
32197.50

643950.00

32197.50

Remarks
.

FOR MILANO ENTERPRISES

PROP.

REVISED ANNEXURE - A
CALCULATION WORK SHEET FOR SAD REFUND
Bill of
Entry
No.

Date

Item

4856449

07/10/2011

PARTS OF
CTV
(FRONT
CABINET)
Total

Quantity
Imported
(K.g./Mt/Pcs/b
ags/CTNs/Nos
/Itrs/CBM)
2862 PCS

Quantity Sold
(K.g./Mt/Pcs/bags/
CTNs/Nos/Itrs/CBM
)

SAD paid
(Rs.)

2862 PCS

24050.40

24050.40

2862 PCS

2862 PCS

24050.40

24050.40

PLACE DELHI
FOR MILANO ENTERPRISES
DATE :-

PROP.
SIGNATURE OF THE APPLICANT

SAD
Claimed
(Rs.)

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
14.09.2007 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.
No.

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

643950.00

32197.50

643950.00

32197.50

Total
2862
VAT Tax payment Dated 11/11/2011 In Bank Being Registered under No.
It is further certified that
1.

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.

2.

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. .

3.

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 sale value. '

4.

Amount of customs duty received as refund of duty deposit at the time of

customs clearance will be treated appropriator for tax purpose.

PALACE DELHI
DATE:-

FOR MILANO ENTERPRISE

PROP.

C
S
T

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 permitted to be filed within the maximum
time period of one year refundable under Notification No. 102/2007 dated 14/09/2007.
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. 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, as
contained in the Notification No.102/2007 dated 14/09/2007, is being claimed and is required to be
given effect because the following conditions are stipulated. There in are fulfilled In the respect of
the Bill of Entry no. 4856449 Dated 07/10/2011 and Challan No. 2002199798 Dated 14/10/2011.
a)

We are registered with VAT/CST authorities of department of trade & taxes, govt. of U.P
under TIN Registration no. 09888802011.

b)

We, the importer of the said goods have pald all duties, including the said additional duty of
customs leviable thereon, as applicable, at the time of importation of the goods under the
said bill of entry no. 4856449 Dated 07/10/2011

c)

While Issuing the invoice for said of the goods; we, the importer, have specifically Indicated
duty of customs livied under sub-section (5) of section 3 of the customs tariff act, 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. para 2(b) of said notification has been affixed:

d)

The details if the sale invoice are given separately.

e)

We, 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 Dy. Commissioner of customs, Jawahar customs
house, sheva, Tal Uran, Dist. Raiged, Navi Mumbai-400 707, the port through which the
clearance of gods through customs. was obtained along l.e. Nhava Sheva.

f)

We, the importer have paid on sale of the said goods, appropriate Sales Tax or Value Added
Tax, Inter State Tax/CST, 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.

g)

We, the importer have provided copies of the following documents along with the refund
claim.
1)

Original of the bills of entry and challans details in attached sheet as the
documents evidencing payments of the said additional duty.

2)

Original of the challans evidences payment of appropriate Sale Tax or Value Added
Tax, Etc. as the case may I be, by us the Importer, on sale of such imported goods.
The refund claim In respect of the Bill of entry no. 4856449 Dated 07/10/2011 as above is filed on
the month of OCTOBER 2011, with the jurisdictional customs officer for sanction of refund claim
satisfying that the conditions referred to in para 2 of the said Notification No. 102/2007, are fulfilled.

FOR MILANO ENTERPRISES

PROP.