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TMI Blogexcise refund on rate cutX X X X Extracts X X X X X X X X Extracts X X X X ..... excise refund on rate cut X X X X Extracts X X X X X X X X Extracts X X X X ..... w that the price rise which was given was more than to give due to the mistake of calculation now govt. has pulled the rate hike & told him to pay the money of the added price now the query is that can he claim the refund from excise department of the duty which he has paid on the supply & if he can claim what is the procedure for that & what documents we will need.Please reply Reply By YAGAY AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SUN: The Reply: Under Section 11B refund can be applied for, in this matter. Reply By Rajagopalan Ranganathan: The Reply: Sir, You can apply for refund provided if you return back the duty charged from your customer when you invoiced the differential price. You inform your Range Officer and jurisdictional Assistant/Deputy Commissioner regarding this. Reply By KASTURI SETHI: The Reply: Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cedure for refund claim Form R has been prescribed for claiming refund of Central Excise duty/ST under Rule 173 S of Central Excise Rules, 1944. It is to be addressed to the Assistant or Deputy Commissioner of Central Excise with a copy to Range Officer. The assessee should prove that the incidence of duty/ST has not been passed on to the buyer/receiver of service or any other person. This princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ples of 'unjust enrichment' are applicable to Central Excise duty as well as Service Tax. The following requirements are to be fulfilled:- (a) Claim for refund in Form-R is to be filed in duplicate. (b) It should be signed and pre-receipted with a revenue stamp. (c) It should be filed within the limitation period of one year from the date of payment of duty/ST (d) Documentary proof should be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that refund would not be hit by the principles of unjust enrichment. The refund claim should be supported by documentary evidence(s) of Service Tax/Central Excise duty paid in excess.The onus of proof that incidence of duty/ST has not been not passed to any other person lies on the claimant of refund. . The claimant has an option to file refund claim electronically through ACES online a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd submit the hard copies along with necessary documents to the Department for verification. Reply By MEHUL ASHAR: The Reply: THANK U SIR U GUIDED ME WELL IN THIS MATTER Reply By Mahir S: The Reply: Yes, the procedure of refund as discussed in above replies is to be followed. However, in your case, the excise payment was correctly made, it was only after GEB pointed it out regarding wrong pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce hike , that the correctly made payment has not been transformed into excess payment. It would be advisable that instead of filing refund claim, it would be better to rather seek some sort of compensation or adjustment of the excess differential duty payment from GEB while making adjustment of the pulling down of the price rise. The reason being that it shall be difficult to convince the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment regarding excess duty payment, not receipt of such excess excise duty portion , non utilization of cenvat credit for such duty payment by GEB , clause of unjust enrichment , reason for sudden downward change in price and that too after supply of goods , unjust enrichment clause etc. Reply By Mahir S: The Reply: the second para line may be read as under :- However, in your case, the excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment was correctly made, it was only after GEB pointed it out regarding wrong price hike , that the correctly made payment has NOW been transformed into excess payment. X X X X Extracts X X X X X X X X Extracts X X X X
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