https://www.taxtmi.com/caselaws?id=368726 The Tribunal held that Section 11D of the Central Excise Act applies to a manufacturer's depot, even if not directly liable for duty. Excess amounts collected must be deposited with the Central Government, as credit notes do not suffice. The Tribunal ruled that returning excess amounts via credit notes does not fulfill the obligation. Regarding the period of limitation, the Tribunal clarified that Section 11D does not have a specific limitation period, upholding the demand for the excess amount collected as legally valid. en-us Thu, 04 Oct 2018 00:00:00 +0530 Fri, 21 Feb 2020 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368726 The Tribunal held that Section 11D of the Central Excise Act applies to a manufacturer's depot, even if not directly liable for duty. Excess amounts collected must be deposited with the Central Government, as credit notes do not suffice. The Tribunal ruled that returning excess amounts via credit notes does not fulfill the obligation. Regarding the period of limitation, the Tribunal clarified that Section 11D does not have a specific limitation period, upholding the demand for the excess amount collected as legally valid. Case-Laws Central Excise Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368726