excise refund on rate cut

[MEHUL ASHAR]

Respected Sir,

As regarding above subject, one of my clients is a govt. contractor as he is a pole supplier in GEB,some time ago govt. gave him price rise on the previous supply on which he had paid duty now the govt. came to know that the price rise which was given was more than to give due to the mistake of calculation now govt. has pulled the rate hike & told him to pay the money of the added price now the query is that can he claim the refund from excise department of the duty which he has paid on the supply & if he can claim what is the procedure for that & what documents we will need.Please reply

AI Summary

Refund of excise duty: claim allowed if duty was returned to buyer and unjust enrichment is avoided via prescribed procedure.
A refund of excise duty may be claimed under Section 11B where the incidence of duty was returned to the buyer and not passed on; claimants must file duplicate claims in Form R addressed to the Assistant/Deputy Commissioner with a copy to the Range Officer, signed and pre receipted, within the one year limitation, prove absence of unjust enrichment with documentary evidence of duty payment and repayment, and may file electronically via ACES while submitting hard copies for verification.