https://www.taxtmi.com/caselaws?id=190782 The Tribunal affirmed that recovery under Section 11D of the Central Excise Act, 1944 cannot be made using Cenvat credit. It clarified that such recovery is distinct from duty liability and must be settled in cash or through the PLA account. The decision emphasized the prevention of unjust enrichment and the inapplicability of the Cenvat credit scheme to Section 11D recoveries. The Tribunal's ruling upheld the initial findings, dismissing the appeal and reinforcing the necessity for cash payment or PLA adjustment for Section 11D recoveries. en-us Tue, 16 Feb 2010 00:00:00 +0530 Mon, 27 Feb 2017 14:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190782 The Tribunal affirmed that recovery under Section 11D of the Central Excise Act, 1944 cannot be made using Cenvat credit. It clarified that such recovery is distinct from duty liability and must be settled in cash or through the PLA account. The decision emphasized the prevention of unjust enrichment and the inapplicability of the Cenvat credit scheme to Section 11D recoveries. The Tribunal's ruling upheld the initial findings, dismissing the appeal and reinforcing the necessity for cash payment or PLA adjustment for Section 11D recoveries. Case-Laws Central Excise Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190782