https://www.taxtmi.com/forum/issue?id=110535 EOU returns of defective goods require the EOU to raise an invoice citing original invoice details and to notify the Central Excise officer; if goods were procured under a concessional duty-free scheme earlier returns could be effected without duty subject to accounting and intimation but amendments removed that accommodation and returns now generally attract duty, while goods procured on payment require reversal of any excise credit upon return. ARE 3 is not required for returns to the factory. en-us Thu, 16 Jun 2016 14:21:58 +0530 Thu, 23 Jan 2025 15:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110535 EOU returns of defective goods require the EOU to raise an invoice citing original invoice details and to notify the Central Excise officer; if goods were procured under a concessional duty-free scheme earlier returns could be effected without duty subject to accounting and intimation but amendments removed that accommodation and returns now generally attract duty, while goods procured on payment require reversal of any excise credit upon return. ARE 3 is not required for returns to the factory. Discussion-Forum Central Excise Thu, 16 Jun 2016 14:21:58 +0530 https://www.taxtmi.com/forum/issue?id=110535