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Excise duty paid on purchase of raw materials by sez unit

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(Querist)
18 February 2013 A manufacturing unit located in sez is purchasing raw materials. Even after submitting proper documents excise duty is charged by the supplier. Can the sez unit can get refund. Please explain the way to get refund
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Swanand

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Swanand (Expert)
20 February 2013 It seems to be difficult to recover excise duty paid by SEZ unit.

However you should apply & request for refund to the concern Development Commissioner. DC has power to do so in exceptional cases.

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