Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
North Block, New Delhi.
9th February, 2009.
Circular No. 6 /2009-Customs
Subject: Procedure to be adopted for refund of 4% Special Additional Duty of
Customs in pursuance of Notification No.102/2007-Customs dated 14.9.2007 –
regarding.
Reference is invited to Board
Circular No. 6/2008 dated 28th April, 2008
regarding the procedure to be adopted for refund of 4% Special Additional Duty
of Customs (4% CVD) in pursuance of Notification No.102/2007-Customs dated
14.9.2007. Vide Para 7.3 of the said Circular, it was clarified that in case of
4% CVD having been paid through DEPB Scrip, the amount eligible for refund
should be re-credited on the relevant DEPB Scrip.
- Now, a reference has been received from DGFT that the facility extended to
DEPB scrip may also be extended to Vishesh Krishi and Gram Udyog Yojana (VKGUY),
Focus Product Schemes (FPS) and Focus Market Schemes (FMS).
- The matter has been examined in the Board and it has been decided that in
case of 4% CVD having been paid through VKGUY, FPS and FMS Scrips, the amount
eligible for refund should be re-credited on the relevant VKGUY, FPS and FMS
Scrip.
- In view of the above clarification, you are requested to kindly take further
necessary action in the matter.
- A suitable Public Notice and Standing Order may be issued for the guidance of
the trade and staff. Difficulties faced, if any, in implementation of the
Circular may be brought to the notice of the Board at an early date.
- Hindi version will follow.
Yours faithfully,
(M.M. Parthiban)
Director (Customs)
Tel. 2309 390
F. No. 401/104/2007-Cus.III