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    <title>2017 (1) TMI 1703 - ALLAHABAD HIGH COURT</title>
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    <description>The court ruled in favor of the Central Excise Department, holding that under incentive schemes, the appellant cannot retain excess excise duty collected and must deposit it with the Government as per Section 11D of the Central Excise Act. The court emphasized compliance with the Act and answered the legal questions in favor of the department, denying the appellant&#039;s appeal.</description>
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      <description>The court ruled in favor of the Central Excise Department, holding that under incentive schemes, the appellant cannot retain excess excise duty collected and must deposit it with the Government as per Section 11D of the Central Excise Act. The court emphasized compliance with the Act and answered the legal questions in favor of the department, denying the appellant&#039;s appeal.</description>
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