https://www.taxtmi.com/caselaws?id=190782 An amount recoverable under Section 11D of the Central Excise Act, being excess collection and not duty, could not be discharged through debit in the Cenvat credit account; it had to be paid in cash or through PLA. The Tribunal reasoned that Cenvat is a set-off mechanism for duty liability and cannot be used to satisfy a liability that lacks duty character. On interest, the Tribunal noted that the separate issue under Section 11DD had already been accepted as not recoverable for the relevant period, so no interest was sustained. 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 An amount recoverable under Section 11D of the Central Excise Act, being excess collection and not duty, could not be discharged through debit in the Cenvat credit account; it had to be paid in cash or through PLA. The Tribunal reasoned that Cenvat is a set-off mechanism for duty liability and cannot be used to satisfy a liability that lacks duty character. On interest, the Tribunal noted that the separate issue under Section 11DD had already been accepted as not recoverable for the relevant period, so no interest was sustained. Case-Laws Central Excise Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190782