https://www.taxtmi.com/caselaws?id=335112 Section 11D of the Central Excise Act does not support recovery where the duty amount has already been deposited with the department through debit of CENVAT credit. Payment through the CENVAT account remains a deposit of the duty element; choosing not to claim an available exemption and paying duty at a higher rate does not, by itself, make that amount recoverable under Section 11D. The stated position treats the proposed Section 11D demand as unsustainable where the disputed duty already stands deposited. en-us Fri, 28 Oct 2016 00:00:00 +0530 Sat, 26 Nov 2016 10:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335112 Section 11D of the Central Excise Act does not support recovery where the duty amount has already been deposited with the department through debit of CENVAT credit. Payment through the CENVAT account remains a deposit of the duty element; choosing not to claim an available exemption and paying duty at a higher rate does not, by itself, make that amount recoverable under Section 11D. The stated position treats the proposed Section 11D demand as unsustainable where the disputed duty already stands deposited. Case-Laws Central Excise Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335112