Excess Excise Duty Pass on by Dealer

[Tarun Tyagi]

Dear Concern,

We are a first stage dealer for excisable goods and we have passed on excess excise duty to our customer what we have received originally from manufacturer.

  Please suggest us corrective action/obligation of excise department.

Rgds,

Tarun

AI Summary

Excess excise duty correction: dealer must re-credit customer, notify superintendent and adjust manufacturer's cenvat through invoicing.
A dealer who passed excess excise duty should re-credit the customer by issuing a credit note, notify the jurisdictional range superintendent, and issue an invoice to the manufacturer debiting the re-credit amount so the manufacturer may take CENVAT, thereby leaving the dealer's RG23D register with nil impact.