Refund


This query is : Resolved 

(Querist)
26 September 2011 refund is not available when the incidence of duty/interest is passed on.

Kindly explain incidence passed on.
thank you

26 September 2011 In case of removal of goods, the charging of ED means that the incidence is apssed on. Once the amountis recived itmeans that one has already got reimbursed for the IDT. Getting a refund would means double benefit.

A.Barli (Querist)
27 September 2011 Thank You Sir,

Would that mean that if i remove goods without charging excise, pay E.D from my own pocket- i'll not be subject to unjust enrichment??

Kindly also explain if it is affected by provisions of explanation to section 4(1) relating to price-cum-duty.
thank you..

27 September 2011 You cannot remove goods without paying excise duty.

A.Barli (Querist)
27 September 2011 No i meant if one pays excise out of his own pocket..


actually what i wish to know is,how is unjust enrichment avoided. If one wishes to pay the duty to avoid interest and claim refund?
Thanks

27 September 2011 Why do you first want to pay the duty and then claim refund.

Refund is a very long procedure. You will unnecessary block your money with no certainity of getting the refund.

U S Sharma (Expert)
28 September 2011 to get refund the formalities of ARE-1 should be followed, and without such formalities, its deemed that the manufacturer has reimbursed the duty from the buyer. hence the refund is inadmissible


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