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 ?'
Company Seeks Excise Duty Refund After Double Charging Error; Requires CA Certificate and Customer Undertaking for CENVAT Credit. A company manufacturing engineering goods mistakenly paid excess excise duty due to an oversight when invoicing a government customer. The invoice included the entire purchase order value as the assessable value, leading to double charging of excise duty. To seek a refund from the department, it is advised to submit a representation with all relevant documentation, including a certificate from a Chartered Accountant. Additionally, an undertaking from the customer stating they have not claimed the CENVAT credit for the excess duty paid is necessary. (AI Summary)
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