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<h1>Central Government Can Waive Uncollected Excise Duty Due to Common Practice Under Section 11C, Refunds Possible.</h1> Section 11C of the Central Excise Act, 1944, grants the Central Government the authority to refrain from recovering excise duty that was not levied or was short-levied due to a generally prevalent practice. If satisfied that such a practice exists, the government can issue a notification exempting the duty or excess duty that would otherwise be payable. If a notification is issued, any excise duty already paid that exceeds what would have been required can be refunded, provided a claim is made to the appropriate authority within six months of the notification's issuance.