https://www.taxtmi.com/highlights?id=33246 Though the assessee paid the excise duty at ₹ 80/- (after debiting ₹ 20/- paid on input, namely, Cut Tobaco) they recovered excise duty at ₹ 100/- from the customer. Thus, ₹ 20/- was recovered by the assessee in excess of the duty payable, and therefore, to that extent, ₹ 20/- can be said to be enrichment, which is not permissible, that is exactly for which Section 11D of the Act has been introduced - HC en-us Sat, 11 Feb 2017 11:51:28 +0530 Sat, 11 Feb 2017 11:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33246 Though the assessee paid the excise duty at ₹ 80/- (after debiting ₹ 20/- paid on input, namely, Cut Tobaco) they recovered excise duty at ₹ 100/- from the customer. Thus, ₹ 20/- was recovered by the assessee in excess of the duty payable, and therefore, to that extent, ₹ 20/- can be said to be enrichment, which is not permissible, that is exactly for which Section 11D of the Act has been introduced - HC Highlights Central Excise Sat, 11 Feb 2017 11:51:28 +0530 https://www.taxtmi.com/highlights?id=33246