https://www.taxtmi.com/caselaws?id=364849 Amounts collected from customers as central excise duty on goods not liable to duty were recoverable under Section 11D of the Central Excise Act, 1944. The goods had been found to fall outside the scope of manufacture under Section 2(f) for the relevant period, so no excise duty was payable on their clearance; accordingly, the sum recovered as duty could not be treated as lawfully collected duty. The Court found that credit utilisation did not defeat Section 11D because the amount had been collected from buyers as excise duty and remained payable to the Central Government. The Tribunal's contrary view was unsustainable, the order was set aside, and the matter was remanded. en-us Wed, 01 Aug 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364849 Amounts collected from customers as central excise duty on goods not liable to duty were recoverable under Section 11D of the Central Excise Act, 1944. The goods had been found to fall outside the scope of manufacture under Section 2(f) for the relevant period, so no excise duty was payable on their clearance; accordingly, the sum recovered as duty could not be treated as lawfully collected duty. The Court found that credit utilisation did not defeat Section 11D because the amount had been collected from buyers as excise duty and remained payable to the Central Government. The Tribunal's contrary view was unsustainable, the order was set aside, and the matter was remanded. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364849