https://www.taxtmi.com/caselaws?id=104153 Excess duty collected from customers on clearance of inputs as such could not be retained where the invoices reflected a higher duty amount and enabled the purchasers to take corresponding credit. On the admitted facts, the appellant had recovered more than the actual duty payable and sought to keep the excess. That retention was impermissible because the invoice credit had already accrued to the customers, so the demand for the excess amount was upheld. en-us Wed, 27 Feb 2002 00:00:00 +0530 Mon, 27 Feb 2012 18:51:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104153 Excess duty collected from customers on clearance of inputs as such could not be retained where the invoices reflected a higher duty amount and enabled the purchasers to take corresponding credit. On the admitted facts, the appellant had recovered more than the actual duty payable and sought to keep the excess. That retention was impermissible because the invoice credit had already accrued to the customers, so the demand for the excess amount was upheld. Case-Laws Central Excise Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104153