https://www.taxtmi.com/caselaws?id=359631 The Tribunal ruled in favor of the appellant, holding that the non-availment of Cenvat Credit on inputs by the appellant did not constitute a duty liability but rather an excess payment akin to a deposit. Therefore, the provisions of Section 11A of the Central Excise Act, 1944, regarding recovery of unpaid or erroneously refunded duty, were deemed inapplicable. The Tribunal set aside the order, allowing the appeal with any consequential relief. en-us Tue, 13 Mar 2018 00:00:00 +0530 Mon, 18 Mar 2019 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359631 The Tribunal ruled in favor of the appellant, holding that the non-availment of Cenvat Credit on inputs by the appellant did not constitute a duty liability but rather an excess payment akin to a deposit. Therefore, the provisions of Section 11A of the Central Excise Act, 1944, regarding recovery of unpaid or erroneously refunded duty, were deemed inapplicable. The Tribunal set aside the order, allowing the appeal with any consequential relief. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359631