Consolidated Certificate from the statutory auditor / Chartered Accountant towards unjust enrichment, payment of appropriate ST/VAT, correlating payment of ST/VAT with the sale invoices and sale through consignment agent/stockist for the purpose of refund of the Special Additional Duty in pursuance to Notification No. 102/2007-Customs dated 14/09/2007.

With regard to the imports under Bill of Entry No. ___________ dated ________ and TR6 Challan No. _____________ dated _________, wherein the Special Additional Duty has been paid and the refund under Notification No. 102/2007 dated 14/09/2007, is sought by M/s. ___________________.

2. If certified that we are the statutory auditor/ Chartered Accountants, who certifies financial records under the Companies Act, 1956/ any ST/VAT Act of the State Government/ the Income Tax Act, 1961 or any other statue, of M/s. ___________________.

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% SAD, we hereby certify that we have verified the original invoices of 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

4. The VAT/ ST has been paid as below:-


Amount of VAT payable Amount of VAT paid by Cash Challans Amount of VAT paid by adjustment of input tax credits Details of S. No. and Date of the entries verified from the records of the VAT Tax payer
Date S. No.

5. The refund being claimed herein is being shown in the Books of Account / Balance Sheet as Amount due as refund of Additional duty of Customs and same amount has not been passed on to the buyers of the sale of goods. After examination / audit the records, 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 Notifn. 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 to the buyer and that they fulfill the requirement of unjust enrichment.

6. In case of sale through consignment agent/stockist we certify that-

(i) consignment agent/stockist M/s _______________has been authorised to sell the imported goods in terms of the agreement entered into between the importer M/s _____________ and consignment agent/stockist M/s ________________;

(ii) that each of the sale invoices issued by the consignment agent/stockist indicates that the sale is made by him on behalf of the importer in the capacity of consignment agent/stockist.

(iii) that appropriate ST/VAT has been paid by consignment agent/stockist M/s ___________ on behalf of importer M/s _____________ and that the importer, M/s ___________ in turn, has paid or reimbursed the ST/VAT to his consignment agent/stockist M/s _______________ along with the correlation of ST/VAT payment with 4% CVD paid on imported goods.




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