2nd Stage Dealers excise

A. B. C. was regisered for excise.

A. manufacturer sale excisable raw material goods to Agent B. in Silvassa with excise duty.

B. sale goods to Maharashtra Customer C (also manufactrur).

but B. not charged excise to C. he charged only C-form

Can C. take refund of  Excise.

if yes how to take accounting entry.