https://www.taxtmi.com/forum/issue?id=4394 Refund of excess excise is available only when the incidence of duty has not been passed to the buyer; duties collected from the buyer must be deposited with government and one cannot both recover duty from the buyer and claim refund. If the purchaser reimbursed duty based on the revised lower assessable value, that supports a contention that incidence was not passed and a refund claim for the excess paid may be appropriate, subject to statutory and evidentiary examination. en-us Thu, 19 Jul 2012 21:27:15 +0530 Thu, 23 Jan 2025 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4394 Refund of excess excise is available only when the incidence of duty has not been passed to the buyer; duties collected from the buyer must be deposited with government and one cannot both recover duty from the buyer and claim refund. If the purchaser reimbursed duty based on the revised lower assessable value, that supports a contention that incidence was not passed and a refund claim for the excess paid may be appropriate, subject to statutory and evidentiary examination. Discussion-Forum Central Excise Thu, 19 Jul 2012 21:27:15 +0530 https://www.taxtmi.com/forum/issue?id=4394