Sales return procedure for excise dealer

Being a Dealer under Central Excise you should ask to your customer to return your Invoices (both original and duplicate copy) along with a reason for returning the goods. Based on that you cancel the invoice and avail  the duty again and intimate the same to your Range Office through ACES.

Thnx sir, but sir my query is that, duty availment is also applicable to excise dealer as excise manufacturer????