Paid excess Duty by over sight.

[GANTI SARMA]

Our friend' company manufacturing engineering goods and they are paying full rate of dutty on sales. Their customers are mainly defence and other government organisations. They have received one purchase order and quoted rate is including excise duty. At the time of despatch the material our friend wrote entire purchase order value in invoice as assessable value and charged excise duty again. But Customer paid as per the value of purchase order.

My question is 'How to refund the excess paid duty from department ?'

  

[YAGAY andSUN]

Make a representation in this regard with all relevant documetory evidences and write a letter to the concerned authority.  A certificate from CA  would also be required to substantiate the refund.  An undertaking from your customer that they have not availed the CENVAT credit of excess paid excise duty inadvertently.

AI Summary

Excess excise duty refund requires representation, CA certificate and purchaser undertaking to prevent CENVAT credit claim. Excess excise duty paid because invoice recorded the full purchase order value creates an entitlement to a refund; the assessee must make a formal representation with all relevant documentary evidence, furnish a Chartered Accountant certificate to substantiate the claim, and obtain an undertaking from the purchaser that they have not availed CENVAT credit of the excess duty.