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of <h1>Excess Duty Collected Under Section 11D of Central Excise Act Must Be Deposited with Government or Refunded</h1> Section 11D of the Central Excise Act, 1944 mandates that any person liable to pay excise duty, who collects an excess amount from buyers as duty, must deposit the excess with the Central Government. If the collected amount exceeds the duty assessed or is collected on exempt goods, it must still be paid to the government. If unpaid, a notice is issued to show cause. After consideration, the due amount is determined and must be paid. Any surplus after duty adjustment is credited to a fund or refunded to the payer, with applications for refunds to be made within six months.
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