https://www.taxtmi.com/caselaws?id=234320 Section 11D of the Central Excise Act was held inapplicable where duty collected from buyers had already been deposited with the Department, including by use of CENVAT credit. The Court relied on the Board's circular clarifying that Section 11D does not apply once the collected duty is paid over to the Government, and that utilisation of credit to discharge duty on excisable goods does not alter that position. As the departmental authorities had not considered the circular, recovery under Section 11D on these facts was unsustainable and the recovery order was quashed. en-us Wed, 22 May 2013 00:00:00 +0530 Thu, 04 Feb 2016 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234320 Section 11D of the Central Excise Act was held inapplicable where duty collected from buyers had already been deposited with the Department, including by use of CENVAT credit. The Court relied on the Board's circular clarifying that Section 11D does not apply once the collected duty is paid over to the Government, and that utilisation of credit to discharge duty on excisable goods does not alter that position. As the departmental authorities had not considered the circular, recovery under Section 11D on these facts was unsustainable and the recovery order was quashed. Case-Laws Central Excise Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234320