https://www.taxtmi.com/caselaws?id=170225 The Government allowed the revision applications, directing the excess amount paid to be re-credited in the Cenvat credit account. The appellate authority's decision was set aside, affirming the validity of recovery under Section 11A without prior appeal against the assessment. The case clarified the applicability of the effective duty rate as per the notification and distinguished excess duty paid as a voluntary deposit. The outcome was based on legal provisions and precedents, ensuring correct duty application and refund procedures. en-us Wed, 05 Jun 2013 00:00:00 +0530 Tue, 19 May 2015 11:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170225 The Government allowed the revision applications, directing the excess amount paid to be re-credited in the Cenvat credit account. The appellate authority's decision was set aside, affirming the validity of recovery under Section 11A without prior appeal against the assessment. The case clarified the applicability of the effective duty rate as per the notification and distinguished excess duty paid as a voluntary deposit. The outcome was based on legal provisions and precedents, ensuring correct duty application and refund procedures. Case-Laws Central Excise Wed, 05 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170225