Page 207 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

(ii) Exemption category of GR waiver on export goods as per RBI Master Notification on

export goods.
(iii) Exemption category of GR waiver on export goods as per Central Board of Indirect
Taxes and Customs Notification.
(iv) Exemption category of GR waiver on export goods as per Directorate General of
Foreign Trade Notification.
A-805: i - Exemption category of GR waiver on export goods as per Foreign Exchange Management
(Export of Goods & Services) Regulations, 2015.

Q-806: Charges incurs the re-imported goods of repairs and return
(i) Repair Charges on Material & Labour,
(ii) Freight
(iii) Insurance on both ways
(iv) All of the above
A-806: iv - All of the above

REFUND
Q-807: On what grounds the Bill of Entry have not been Re-assessed by the Customs for refund
claim of excess duty paid
(i) The Importer files the Bill of Entry and pays the duty accordingly. Later on they
realize that due to oversight they have not claimed the exemption benefit of
particular Notification.

(ii) The Importer files the Bill of Entry and pays Anti Dumping Duty (ADD) as per ADD
Notification. Further, Director General of ADD & Allied Duties has not recommended
continuation of ADD on particular commodity as per final findings of Review.

(iii) The Importer has not claimed SAPTA/PTA/COO benefit which was available to them
at the time of import.
(iv) All of the above
A-807: iv - All of the above
Q-808: Which one of the point is not related to the refund?
(i) The Application for Refund must be made in the prescribed format in duplicate
within a period of one year from the date of payment of duty.
(ii) The application must be made before the expiry of 6 months from the date of
payment of duty.
(iii) The limitation period is not applicable, if the duty was paid by the importer under
protest.
(iv) The Commissioner of Customs shall process the claim and grant refund, if the excess
amount of duty paid is found.
A-808: iv - The Commissioner of Customs shall process the claim and grant refund, if the excess
amount of duty paid is found
Q-809: The time limit for preparing a refund claim for exporting goods under claim of drawback
under Section 74
(i) One month

202