https://www.taxtmi.com/caselaws?id=327915 Amounts reimbursed after duty payment were not liable to demand under Section 11D because the assessee had not collected them from buyers as excise duty and retained them. The Tribunal applied the settled principle that Section 11D operates only where a manufacturer collects an amount representing duty and fails to remit it to the revenue. Where duty or an equivalent amount has already been paid at clearance and is later recouped by reimbursement, no further recovery under Section 11D is warranted. The demand was therefore held unsustainable in favour of the assessee. en-us Fri, 13 May 2016 00:00:00 +0530 Sat, 04 Jun 2016 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327915 Amounts reimbursed after duty payment were not liable to demand under Section 11D because the assessee had not collected them from buyers as excise duty and retained them. The Tribunal applied the settled principle that Section 11D operates only where a manufacturer collects an amount representing duty and fails to remit it to the revenue. Where duty or an equivalent amount has already been paid at clearance and is later recouped by reimbursement, no further recovery under Section 11D is warranted. The demand was therefore held unsustainable in favour of the assessee. Case-Laws Central Excise Fri, 13 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327915