20 August 2012
Sir, we have raised invoices of one of our buyer at landed rate charged as basic Rate instead of actual Basic Rate ( i.e.Landed Rate - Freight -CST- Excise = Basic Rate) for example if suppose P.O.for Landed rate is Rs.116.6072/- Basic rate of Landed Rate is 100/-after deducting 12.36% Excise,2% CST & 2Rs.Per kgs.Freight.
our marketing person did mistake while punching p.o.in sysytem.that he had shown landed rate , accordingly Invoices were issued , but said mistake noticed by our buyer , he had accordingly made payment as per calculating actual Basic Rate + 12.36% Excise+2 % CST & Rs.2 per kgs.Freight,
Now by mistake we have paid excess Excise ,& Return also Filed , how can we get excess paid excise from Excise Dept.to which excise Authority empowered to sanction,what will be the procedure, what documents require for evidence.
20 August 2012
as it appears from your query that you are acting as dealer, so you did not paid the same from pocket, make the same in notice to the Range officer, he will ask for principal invoice and corrected invoice, and will do the needful.
20 August 2012
Sir, we are not trading Dealer , we are registered with Central Excise as a manufacturer,
The point is that we have Charged higher rate duty debited higher rate , but buyer has placed order at lower rate , payment made at lower rate , hence what we have excess paid at higher rate , which we intend to get back from Dept.
CAclubindia
