CERTIFICATE

TO WHOM SO EVER IT MAY CONCERN

On the basis of supporting documents provided to us, we have examined
books of accounts and other records of M/s ARYA IN!RNAIONA", for the
accounting #ear $%&'(&) and on that basis *(
&+ we certif# that a sum of Rs+ ,,&-,%'. /Rupees 0even "akhs 1ifteen
housand and hirt# 0ix On2#3 has been deposited b# compan#
towards additiona2 dut#( imports on &) /1ourteen3 bi22 of entries as
detai2ed in the tab2e 4 I hereunder and as exp2ained this amount has
been shown as refund due from 5!67Y 8ommissioner of 8ustom
/Refund3 on account of specia2 additiona2 dut# of custom refundab2e
under noti9cation no+ &%$/$%%, custom dated &)/%:/$%%, and as such
the said amount is refundab2e from custom as it is not passed on to the
customers or an# other person+
ab2e(&
S.No. B/E No. B/E date
TR-6
Challan No.
TR-6
Challan
date
Quantity
Import SAD Paid
Quantity
Sold
SAD
Claimed or
Reund
1 3256811 12.09.2013 2007103811 21.09.2013 23.63
23,80
2 23.63
23,80
2
2 3369123 25.09.2013 2007194202 05.10.2013 20.28
22,74
5 20.28
22,74
5
3 3561213 17.10.2013 2007314191 24.10.2013 84.38
1,95,927.1
0 84.38
1,95,927.1
0
4 3568813 18.10.2013 2007320337 23.10.2013 37.36
98,53
9 37.36
98,53
9
5 3782570 12.11.2013 2007492245 20.11.2013 42.44
48,81
8 42.44
48,81
8
6 3821431 16.11.2013 2007516747 23.11.2013 21.12
23,43
4 21.12
23,43
4
7 3837171 18.11.2013 2007540015 18.11.2013 21.32
23,65
6 21.32
23,65
6
8 4198647 27.12.2013 2007771776 31.12.2013 21.24
56,80
4 21.24
56,80
4
9 4354354 15.01.214 2007930054 23.01.2014 21.32
23,37
5 21.32
23,37
5
10 4426177 22.01.2014 2007946896 24.01.2014 27.62
30,23
2 27.62
30,23
2
11 4431885 23.01.2014 2007960337 27.01.2014 22.4
53,24
0 22.4
53,24
0
12 4989805 24.03.2014 2008405801 27.03.2014 20
28,85
8 20
28,85
8
13 5008630 25.03.2014 2008422833 25.03.2014 22.99
60,36
0 22.99
60,36
0
14 5204847 15.04.2014 2008566056 21.04.2014 23.75
25,24
6 23.75
25,24
6
T!TA" #$%.&' ()*')$+6 #$%.&' ()*')$+6
$+ ;e certif# that the 9rm has imported the goods under fo22owing bi22 of
entries during the 9nancia2 #ear $%&'(&) and $%&) (&- same have
been so2d b# the 9rm during the same 9nancia2 #ear+ he detai2s of bi22
of entries and sa2e invoices are as under and <A/80 charged against
sa2e has been paid with the concerned authorities+
'+ For coming to such conclusion that the burden of 4% Additional Duty has not
been passed on by the importer to the buyer or any other person and that the
requirement to rule out unjust enrichment has been fulfilled, we further give the
following explanation justification grounds!
"i# $he 4% Additional Duty being claimed as refund has been shown in the
%oo&s of Accounts %alance 'heet $rial %alance for the period ()*+,*4 and
()*4 ,*- as .Additional /ustom Duty 0eceivable1 under the head, 2/urrent
Assets34
"ii# $he 4% Additional Duty claimed as refund has not been charged to
5xpenses in the 6rofit and 7oss Account of the firm and therefore the same is not
forming part of the cost of the goods and hence the burden of 4% AD is not being
passed on to the buyer or any other person4
)+ 8t is certified that our firm is the authori9ed statutory auditor of :s A0;A
8<$50<A$8=<A7 for the purpose of auditing, submitting, collecting all required
documents for special additional duty refund to from 8/D, $ugla&abad4
(Appointment Letter as proof enclosed herewith)
1or ==========
8hartered Accountants
M!M>!R0?I6 NO* -%,:%$