https://www.taxtmi.com/caselaws?id=210136 Where duty collected from buyers on cable jointing kits had already been paid to the Government, Section 11D of the Central Excise Act did not require the amount to be deposited again because no amount was retained by the assessee. The text also states that adjustment of duty paid on non-dutiable goods against duty liability on intermediate products was permissible, since the adjustment was not a refund and did not trigger Section 11B or the doctrine of unjust enrichment. The overall principle stated is that prior payment to the exchequer and internal duty adjustment can avoid deposit and refund restrictions. en-us Thu, 28 Apr 2011 00:00:00 +0530 Wed, 28 Nov 2012 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210136 Where duty collected from buyers on cable jointing kits had already been paid to the Government, Section 11D of the Central Excise Act did not require the amount to be deposited again because no amount was retained by the assessee. The text also states that adjustment of duty paid on non-dutiable goods against duty liability on intermediate products was permissible, since the adjustment was not a refund and did not trigger Section 11B or the doctrine of unjust enrichment. The overall principle stated is that prior payment to the exchequer and internal duty adjustment can avoid deposit and refund restrictions. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210136