https://www.taxtmi.com/forum/issue?id=109321 Excess excise duty paid on internal transfers to an excise exempt unit may be recovered by filing a refund claim under Section 11B based on unjust enrichment, since the exempt transferee cannot take cenvat credit. The claim must be filed within one year of payment; interest may not be payable. As alternatives or supporting measures, reverse entries (debit/credit notes), a non credit declaration from the exempt unit, a CA certificate, or adjustment against future excise liabilities can be employed. en-us Fri, 23 Oct 2015 09:49:53 +0530 Thu, 23 Jan 2025 15:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109321 Excess excise duty paid on internal transfers to an excise exempt unit may be recovered by filing a refund claim under Section 11B based on unjust enrichment, since the exempt transferee cannot take cenvat credit. The claim must be filed within one year of payment; interest may not be payable. As alternatives or supporting measures, reverse entries (debit/credit notes), a non credit declaration from the exempt unit, a CA certificate, or adjustment against future excise liabilities can be employed. Discussion-Forum Central Excise Fri, 23 Oct 2015 09:49:53 +0530 https://www.taxtmi.com/forum/issue?id=109321