https://www.taxtmi.com/caselaws?id=245953 The Tribunal upheld the Commissioner's decision, rejecting the Revenue's appeal and confirming that the demand under Section 11D was not applicable to the appellant. The case involved the recovery of excess Central Excise duty from customers, with the Tribunal emphasizing that unjust enrichment principles did not apply as the appellant was exempted from duty payment and had refunded the collected amount to buyers. The Tribunal clarified that Section 11D applies to those liable to pay duty and who have collected excess amounts representing duty, which was not the situation in this case. en-us Tue, 29 May 2012 00:00:00 +0530 Sat, 12 Apr 2014 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245953 The Tribunal upheld the Commissioner's decision, rejecting the Revenue's appeal and confirming that the demand under Section 11D was not applicable to the appellant. The case involved the recovery of excess Central Excise duty from customers, with the Tribunal emphasizing that unjust enrichment principles did not apply as the appellant was exempted from duty payment and had refunded the collected amount to buyers. The Tribunal clarified that Section 11D applies to those liable to pay duty and who have collected excess amounts representing duty, which was not the situation in this case. Case-Laws Central Excise Tue, 29 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245953