Though the assessee paid the excise duty at ₹ 80/- (after...

Though the assessee paid the excise duty at ₹ 80/- (after debiting ₹ 20/- paid on input, namely, Cut Tobaco) they recovered excise duty at ₹ 100/- from the customer. Thus, ₹ 20/- was recovered by the assessee in excess of the duty payable, and therefore, to that extent, ₹ 20/- can be said to be enrichment, which is not permissible, that is exactly for which Section 11D of the Act has been introduced - HC