https://www.taxtmi.com/caselaws?id=204314 The High Court ruled in favor of the assessee, allowing the appeal filed by the revenue under Section 35G of the Central Excise Act, 1944. The court held that if duty was paid in excess and not refunded, the assessee could claim cenvat credit to prevent double collection of duty, contrary to the Customs, Excise and Service Tax Appellate Tribunal's decision. The High Court found in favor of the appellant, emphasizing that the department cannot collect duty twice when duty paid is in excess of the amount finally held to be payable. en-us Mon, 23 May 2011 00:00:00 +0530 Tue, 22 Jan 2013 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204314 The High Court ruled in favor of the assessee, allowing the appeal filed by the revenue under Section 35G of the Central Excise Act, 1944. The court held that if duty was paid in excess and not refunded, the assessee could claim cenvat credit to prevent double collection of duty, contrary to the Customs, Excise and Service Tax Appellate Tribunal's decision. The High Court found in favor of the appellant, emphasizing that the department cannot collect duty twice when duty paid is in excess of the amount finally held to be payable. Case-Laws Central Excise Mon, 23 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204314