https://www.taxtmi.com/caselaws?id=98816 The case involved the interpretation of Section 11D of the Central Excise Act, 1944 and its impact on Notification Nos. 130/83-C.E. and 131/83-C.E. The Tribunal held that appellants were not authorized to retain excess amounts collected as Central Excise Duty post-20-9-1991. The Tribunal emphasized the immediate deposit of any such collected amount as duty. The issue of unjust enrichment in government incentive schemes was addressed, with the Tribunal ruling that the excess duty collected must be promptly remitted to the government. The Tribunal rejected applications contesting the deposit requirement, affirming the obligation to pay without delay. en-us Mon, 22 Nov 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98816 The case involved the interpretation of Section 11D of the Central Excise Act, 1944 and its impact on Notification Nos. 130/83-C.E. and 131/83-C.E. The Tribunal held that appellants were not authorized to retain excess amounts collected as Central Excise Duty post-20-9-1991. The Tribunal emphasized the immediate deposit of any such collected amount as duty. The issue of unjust enrichment in government incentive schemes was addressed, with the Tribunal ruling that the excess duty collected must be promptly remitted to the government. The Tribunal rejected applications contesting the deposit requirement, affirming the obligation to pay without delay. Case-Laws Central Excise Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98816