Can 1st Stage Dealer/2nd Stage Dealer/Importer pass 4% additional duty to the customer? if yes Notification/Circular? Please
4% Additional Duty
Pramod Kumar Mishra
Additional duty on excise may be passed to customers and traders can seek refund under applicable notifications. First-stage dealers, second-stage dealers and importers may pass the additional duty to customers, and traders who have borne the duty may pursue refund or remission remedies. Claimant traders must comply with the procedural and documentary requirements set out in the notifications and circulars referenced by respondents when seeking reimbursement or refund. (AI Summary)
TaxTMI