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Cess for purchase return

Central Excise - Started By: - vuchcholla Bhaskar - Dated:- 2-3-2015 Last Replied Date:- 10-3-2015 - Dear Sir, We have purchased child parts last month with excise duties and now this material got rejected, now we need to send the purchase return to party. But as per Notification No.14/2014 dt.01.03.2015 cess is not applicable. Calculation as follows Assessable Value ₹ 2,00,000 BED 12 % = 24,000 Cess 2% = 480 S.hed 1% = 240 The above duty amount we have taken credit. Kindly help us the how .....

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