Can we claim Excise duty through Debit Note.

Any one please guide me reg. ED.
For Example : We made Purchase order by mistake for Rs. 100 , but actual price is Rs.80.
The Seller had made Invoice as per P.O. for Rs. 100. adding ED 14.42% and VAT applicable.
At the time of Goods & Invoice received the Buyer found the mistake.
In this case, the Buyer made Debit Note for the price difference of Rs.20. Plus ED & VAT.
Through this Debit Note , whether the Seller can claim the ED what they already paid or not.
Is there any other procedure.
please guide me.

THe problem with the seller is, they can not claim ED through debit note. he has to only apply to department for refund.