I have a client who is a patnership firm have excise registration under partnership firm later converted in proprietorship but they forget to take fresh registration certificate for proprietorship, & they collected duty & deposited the same in old registration . now department is asking to pay excise duty for proprietorship take refund for already paid excise duty , & they are also asking related provision under excise law for for using another registration & depositing excise duty .
CAclubindia
