https://www.taxtmi.com/caselaws?id=85033 Amounts paid during an ongoing excise dispute and retained in a suspense account pending final assessment were treated as deposits or security, not duty paid on any specific clearance. Because the sums were not reflected as excise duty on clearance documents and were paid after the goods had been cleared, Section 11B refund restrictions, including the requirement relating to passing on of duty, did not apply. The excess amount could therefore be credited to the assessee's PLA, and the direction to proceed under Section 11B was set aside. en-us Thu, 01 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 14:22:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85033 Amounts paid during an ongoing excise dispute and retained in a suspense account pending final assessment were treated as deposits or security, not duty paid on any specific clearance. Because the sums were not reflected as excise duty on clearance documents and were paid after the goods had been cleared, Section 11B refund restrictions, including the requirement relating to passing on of duty, did not apply. The excess amount could therefore be credited to the assessee's PLA, and the direction to proceed under Section 11B was set aside. Case-Laws Central Excise Thu, 01 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85033