Excise duty liability and refund

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Muthuraj (Querist)
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18 February 2010 In the forthcoming budget, the rate of excise duty is getting increased from 8% to 10%. So wef the day of budget, we have to increase the rate of duty to 10% on all the goods. My question is whether goods removed from factory to depot where duty has been already paid, require to be cleared from the depot has to charge 8% or 10% to the customer? Whether Differential duty of 2% is to be paid to the government? Please clarify...

Likewise, IN CASE, if the rate of duty is getting decreased from 8% to 6% (for example), then depot contains only duty paid goods at the rate of 8% and when i clear the goods from depot to customer i will charge duty only @ 6%. The 2% duty is excessively paid, when i was removed the goods from factory. CAN I GET REFUND FOR THE EXCESS DUTY PAID? PLEASE CLARIFY... SUPPORTING WITH RELEVANT PROVISIONS / CASE LAWS / NOTIFICATION, ETC., Thanks in advance...

ANIL JANGID

ANIL JANGID (Expert)
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21 February 2010 In my views for depo case goods removed from factory to depot where duty has been already paid, require to be cleared from the depot has to charge 8% no need to decrease/increase