CENTRAL EXCISE REFUND

[Asked by Guest]

Hello

I had paid duty under protest through a company XYZ to central excise since XYZ had central excise registration . Now XYZ has won all the issues and duty paid has to be refunded by department with order of supreme court .XYZ has written to us saying to claim refund from department under 11D but when I applied to department the same they sent back letter saying you are not enritled to claim as you are under their jurisdiction and XYZ has to claim since he has the excise registration .

Please share your views .

AI Summary

Central excise refund entitlement requires proof of bearing the duty incidence and non-passage before refund is allowed.
Central excise refund entitlement depends on demonstrating that the claimant ultimately bore the incidence of duty and did not pass it on; documents required include an intermediary's disclaimer of claim, an accountant's certificate of non-passage, and invoices proving payment. If the registered intermediary collected the duty from the claimant or is the registrant under departmental jurisdiction, the department may require the intermediary to file the refund and the refund may be affected by the doctrine of unjust enrichment.