https://www.taxtmi.com/caselaws?id=235974 Section 11D of the Central Excise Act cannot be used to recover duty allegedly collected but not deposited where the department's case is that duty was not levied or not paid on clearances. That situation falls under section 11A, which governs recovery of duties not levied, not paid, short levied, short paid, or erroneously refunded and carries its own limitation period. The provision for unjust enrichment does not replace the statutory basis for recovery, and the amended reference to self-assessment did not assist the department for the relevant period. As the show-cause notice was issued beyond the permissible period, the demand was barred by limitation and could not be sustained. en-us Fri, 05 Apr 2013 00:00:00 +0530 Sat, 28 Dec 2013 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235974 Section 11D of the Central Excise Act cannot be used to recover duty allegedly collected but not deposited where the department's case is that duty was not levied or not paid on clearances. That situation falls under section 11A, which governs recovery of duties not levied, not paid, short levied, short paid, or erroneously refunded and carries its own limitation period. The provision for unjust enrichment does not replace the statutory basis for recovery, and the amended reference to self-assessment did not assist the department for the relevant period. As the show-cause notice was issued beyond the permissible period, the demand was barred by limitation and could not be sustained. Case-Laws Central Excise Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235974