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Can we get refund of Excise ?
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....an we get refund of Excise ?<br> Query (Issue) Started By: - Swapneswar muduli Dated:- 23-10-2015 Last Reply Date:- 15-11-2015 Central Excise<br>Got 4 Replies<br>Central Excise<br>Dear Sir, We are a manufacturer and we have our another manufacturing unit at Haridwar which is Excise Exempted Unit. We transfer SFG items from our unit to Haridwar Unit as per CAS-4 cost of production plus 10% additi....
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....onal. In general when transfer the item first calculate the transfer price as per our record and periodically we take CAS-4 certificate and paid the difference excise duty if any liability arises as per CAS-4 compare to our self assessment transfer price. In some items when we calculate the transfer price that is cost of production plus 10% at that time some excel calculation and formula error ....
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....is happened by which the transfer price of our product is gone up so in that rate our invoice generated and excise also paid. after month end we found that our transfer price was wrong and also we paid excise duty excess. after that we immediately taken the CAS-4 certificate for these items and calculate the how much amount of sale and excise duty gone up due to this wrong transfer price. Immediat....
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....ely we reverse the sale by issuing debit note credit note and take declaration form Haridwar Unit for not availing the cenvat credit, and obtaining the CA certificate for the same. SO my query is that shall we eligible for get refund of the excess paid Excise duty with appropriate interest. Regards Swapneswar Muduli ​ Reply By ashish chaudhary: The Reply: You may claim refund under se....
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....ction 11B. Reply By Rajagopalan Ranganathan: The Reply: Sir, Since your Hardwar unit is exempted from payment of excise duty, they cannot avail the duty paid by as credit. Therefore the doctrine of unjust enrichment will be applicable to your refund claim. Therefore you can file your refund claim under Section 11B of Central Excise Act, 1944. The time limit for filing the refund claim is one y....
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....ear from date of payment of duty. Reply By Mahir S: The Reply: Sir, You may file refund claim application as discussed above, however you shall not be entitled for any interest on such excess payment of excise duty; as discussed in your last para. Reply By Ganeshan Kalyani: The Reply: The excess paid excise duty can also be adjusted against excise duty liability arising from future removable....
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.... of goods as like this one. Getting refund from department is tedious job. Adjustment can also be thought for.<br> Discussion Forum - Knowledge Sharing ....