https://www.taxtmi.com/caselaws?id=361407 The Tribunal held that since the appellant had already paid the 8% duty amount to the revenue and did not retain it, Section 11D of the Central Excise Act did not apply. Referring to precedent and a CBEC Circular, it was established that as long as the duty amount is paid to the Government, even if recovered from buyers, Section 11D does not apply. The impugned order demanding recovery of 8% duty from buyers was set aside, and the appeal was allowed with consequential relief. en-us Wed, 02 May 2018 00:00:00 +0530 Thu, 07 Jun 2018 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361407 The Tribunal held that since the appellant had already paid the 8% duty amount to the revenue and did not retain it, Section 11D of the Central Excise Act did not apply. Referring to precedent and a CBEC Circular, it was established that as long as the duty amount is paid to the Government, even if recovered from buyers, Section 11D does not apply. The impugned order demanding recovery of 8% duty from buyers was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361407