https://www.taxtmi.com/acts?id=86 Duties collected from a buyer as representing excise duty, including excess collections and collections on exempt or nil rated goods, must be paid forthwith to the credit of the Central Government; the Central Excise Officer may issue a show cause notice, determine amounts due after representations, and require payment. Amounts so paid are adjustable against final assessment or related proceedings, and any surplus after adjustment is refundable or creditable under the statutory refund mechanism within the prescribed application period. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 05 May 2015 12:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=86 Duties collected from a buyer as representing excise duty, including excess collections and collections on exempt or nil rated goods, must be paid forthwith to the credit of the Central Government; the Central Excise Officer may issue a show cause notice, determine amounts due after representations, and require payment. Amounts so paid are adjustable against final assessment or related proceedings, and any surplus after adjustment is refundable or creditable under the statutory refund mechanism within the prescribed application period. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=86