https://www.taxtmi.com/caselaws?id=82793 Refund of excess central excise duty lawfully granted to an assessee could not be recovered under Section 11A merely because purchasers had taken Modvat credit of the excess duty. The taking of credit by buyers was treated as a separate event at the consignee's end, and any excess credit had to be addressed independently under Rule 57E. The assessee was not required to ensure reversal of credit taken by buyers, and a possible revenue loss on that account did not justify recovery of the refunded amount from the assessee. en-us Tue, 07 Sep 1993 00:00:00 +0530 Thu, 07 Jul 2011 13:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82793 Refund of excess central excise duty lawfully granted to an assessee could not be recovered under Section 11A merely because purchasers had taken Modvat credit of the excess duty. The taking of credit by buyers was treated as a separate event at the consignee's end, and any excess credit had to be addressed independently under Rule 57E. The assessee was not required to ensure reversal of credit taken by buyers, and a possible revenue loss on that account did not justify recovery of the refunded amount from the assessee. Case-Laws Central Excise Tue, 07 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82793