31 October 2011
In case of excess excise duty payment, application for refund to be submitted in Form R with details of invoice & certification from buyer that no credit has been passed on.Jurisdictional excise office shall issue refund cheque on ensuring no unjust enrichment has taken place. Availing cenvat credit on excess excise duty sue motto without intimation to Range office is not within rules.
CAclubindia
