ANNEXURE-D

Certificate from the statutory auditor/Charted Accountant, correlating the payment

of ST/VAT on the imported goods (in respect of which refund is claimed) with the
invoice of sale, as is required along with the copies tax/duty payment documents as
proof of payment of appropriate ST/VT for the purpose of Para 2(d) & (e) of the
Notification No. 102/2007 dated 14/09/2007
1. With regard to the imports under Bill of Entry No.1) 8265090 dated
12/02/2015 and TR6 Challan No 1) 2010871064 dated 12/02/2015 2)
9225367 dated 14/05/2015 and TR6 Challan No.2) 2011610156 dated
18/05/2016, 3) 8548354 dated 10/03/2015 and TR6 Challan No. 3)
2011080661 dated 11/03/2015 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 SAYO TRADERS PRIVATE LIMITED.
2. It is certified that we are Chartered Accountants, who certify the annual
Financial Account under the Companies Act and / or any other statue, of
SAYO TRADERS PRIVATE LIMITED. As required for examination of the
principle of unjust enrichment in the case before sanction of refund
under Notifn. No. 102/2007 dated l4/09/2009, this is certified that the
burden of 4% CVD/SAD has not been passed on by the importer, SAYO
TRADERS PRIVATE LIMITED to the buyer and that they fulfill the
requirement of unjust enrichment.
3. After examination / audit the records, it is verified from records that
the details as given in the Declaration / Declaration of the
Calculations/Summary of Sale invoices are true as details thereof.
4.

It is certified that CST/VAT on the goods imported against as above Bill

of Entry has been paid to the respective State Government through
Cash Challan/Vat credit adjustment.

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.

6. In respect of the goods where in the R.S.P. has been declared to customs
at the time of import, we certify that we have examined the necessary
documents/records, cost sheet of the goods resolved and we have
satisfied ourselves and come to the conclusion that the price at which
this imported goods (under R.S.P. based assessment) have been sold to
the various buyers does not include the component of 4% additional
duty which was paid at the time of import. Hence we certify that the
claimant/ importer has not passed on the incident of 4% additional duty
to the customer or any other person and they fulfill the condition of
unjust enrichment.

Place: Kolkata
Date: