https://www.taxtmi.com/caselaws?id=444504 Where the prescribed 8%/10% amount has already been paid to the Government under Rule 6(3)(b) of the Cenvat Credit Rules, 2004, its later recovery from buyers does not trigger Section 11D of the Central Excise Act, 1944. The reasoning was that Section 11D applies only when an amount is collected as excise duty without corresponding deposit at the time of removal, whereas the amount paid under the Cenvat Credit regime toward exempted goods is already treated as payment to the revenue. Accordingly, the demand under Section 11D was held unsustainable and relief was granted to the assessee. en-us Mon, 09 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:39:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444504 Where the prescribed 8%/10% amount has already been paid to the Government under Rule 6(3)(b) of the Cenvat Credit Rules, 2004, its later recovery from buyers does not trigger Section 11D of the Central Excise Act, 1944. The reasoning was that Section 11D applies only when an amount is collected as excise duty without corresponding deposit at the time of removal, whereas the amount paid under the Cenvat Credit regime toward exempted goods is already treated as payment to the revenue. Accordingly, the demand under Section 11D was held unsustainable and relief was granted to the assessee. Case-Laws Central Excise Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444504