Wrongly excise duty charged @ 12%

This query is : Resolved

Ameet Kumar Thakkur (Querist)
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16 March 2013 Dear Sirs

Good Evening

We have wrongly charged 12% Excise duty in our Invoice instead of 6% on Chapter Heading 30064000.

Kindly advice the procedure how to get the refund of Excess 6% paid to the Excise authority.

Regards

Amit Ku.Thakur

(M)09861189944

Rajeev Kumar Garg

Rajeev Kumar Garg (Expert)
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17 March 2013 YES, REFUND IS ALLOWED AGAINST EXCESS PAYMENT OF DUTY

UNDER SECTION 11B. BUT IF YOU HAVE COLLECTED OR

RECEIVED DUTY AMOUNT @ 12% FROM YOUR BUYERS, REFUND

IS NOT POSSIBLE DUE TO UNJUST ENRICHMENT.

A SIMPLE APPLICATION IS REQUIRED TO BE SUBMITTED

ALONGWITH ALL RELEVANT DOCUMENTS i.e. COPIES OF

INVOICES, GAR-7 CHALLANS, PLA, CENVAT A/C, PAYEMENT

RECEIVED FROM BUYERS, CREDIT NOTES ISSUED FOR BUYERS

FOR DIFFERENTIAL AMOUNT OF DUTY AND REASONABLE CAUSE

FOR CHARGING DUTY IN EXCESS.

Please click on "Thank User", if you are satisfied with my reply.
Rajeev Kumar Garg
(M.Com, L.L.B.)
Consultant (Excise, Customs & Service Tax)
Ph. no. +91 7500802402