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CENTRAL EXCISE REFUND

Central Excise - Started By: - girish kumar - Dated:- 31-10-2016 Last Replied Date:- 1-11-2016 - Hello I had paid duty under protest through a company XYZ to central excise since XYZ had central excise registration . Now XYZ has won all the issues and duty paid has to be refunded by department with order of supreme court .XYZ has written to us saying to claim refund from department under 11D but when I applied to department the same they sent back letter saying you are not enritled to claim as y .....

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aid through XYZ . Also we are not under their jurisdiction and XYZ is under their jurisdiction . - Reply By Anil Mishra - The Reply = A.Take a certificate / affidavit from XYZ that:1. Contains a disclaimer from XYZ that they won't claim refund. 2. That incidence of duty has been passed on to you.B. Take a certificate from your CA if you have not further passed on the incidence of such amount.C. Apply for refund with above additional documents.Excess collected has to be returned to the person .....

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The Reply = Dear Shri. Grish Kumar, In my opinion it is better that the refund claim be filed by M/s. Sanghi Textile P. Ltd., because as per Supreme Court s judgment in the case of CCE vs. Allied Photographics India Ltd. [2004 (166) E.L.T. 3 (S.C.)] = 2004 (3) TMI 63 - SUPREME COURT OF INDIA that- The point which still remains to be decided is - whether the respondent herein was entitled to refund without complying with Section 11B of the Act on the ground that it had stepped into the shoes of N .....

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t in this argument. In the case of Bombay Tyre International Ltd. (1983 (10) TMI 51 - SUPREME COURT OF INDIA), it has been held by this Court that Section 3 of the said Act is a charging section whereas Section 4 is a computation section which covers assessment and collection of excise duty. That the basis of assessment under Section 4 was the real value of excisable goods which included manufacturing cost and manufacturing profit but excluded selling cost and selling profit. That the price char .....

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fore, it is clear that the basis on which a manufacturer claims refund is different from the basis on which a buyer claims refund. The cost of purchase to the buyer consists of purchase price including taxes and duties payable on the date of purchase (other than the refund which is subsequently recoverable by the buyer from the Department). Consequently, it is not open to the buyer to include the refund amount in the cost of purchase on the date when he buys the goods as the right to refund accr .....

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