https://www.taxtmi.com/caselaws?id=442012 Sugar cess paid as countervailing duty on imported raw sugar was treated as a duty of excise to which the Cenvat Credit Rules, 2004 applied, so the assessee was entitled to avail and utilise Cenvat credit. Following the binding Karnataka High Court view in the assessee's own case, the Tribunal held that section 11D of the Central Excise Act could not be invoked merely because the duty on the exempted output was separately shown, since the levy was discharged through credit and not unlawfully retained. The demand was therefore unsustainable, and the consequential interest under section 11DD also failed. en-us Mon, 21 Aug 2023 00:00:00 +0530 Tue, 22 Aug 2023 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442012 Sugar cess paid as countervailing duty on imported raw sugar was treated as a duty of excise to which the Cenvat Credit Rules, 2004 applied, so the assessee was entitled to avail and utilise Cenvat credit. Following the binding Karnataka High Court view in the assessee's own case, the Tribunal held that section 11D of the Central Excise Act could not be invoked merely because the duty on the exempted output was separately shown, since the levy was discharged through credit and not unlawfully retained. The demand was therefore unsustainable, and the consequential interest under section 11DD also failed. Case-Laws Central Excise Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442012