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    <title>excise refund on rate cut</title>
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    <description>A refund of excise duty may be claimed under Section 11B where the incidence of duty was returned to the buyer and not passed on; claimants must file duplicate claims in Form R addressed to the Assistant/Deputy Commissioner with a copy to the Range Officer, signed and pre receipted, within the one year limitation, prove absence of unjust enrichment with documentary evidence of duty payment and repayment, and may file electronically via ACES while submitting hard copies for verification.</description>
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      <description>A refund of excise duty may be claimed under Section 11B where the incidence of duty was returned to the buyer and not passed on; claimants must file duplicate claims in Form R addressed to the Assistant/Deputy Commissioner with a copy to the Range Officer, signed and pre receipted, within the one year limitation, prove absence of unjust enrichment with documentary evidence of duty payment and repayment, and may file electronically via ACES while submitting hard copies for verification.</description>
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      <law>Central Excise</law>
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