https://www.taxtmi.com/caselaws?id=757696 CESTAT Ahmedabad allowed the appeal against demand under Section 11D of Central Excise Act. The appellant had reversed SAD credit under Rule 3(5) of Cenvat Credit Rules, 2004 when clearing inputs as such, and showed corresponding amount in invoice. CESTAT held that Section 11D applies only when excess duty is collected but not paid to government. Since appellant had already paid the amount by reversing credit in Cenvat account, Section 11D was inapplicable. Following precedent in Unison Metals Ltd case, CESTAT ruled that once duty amount is paid to government and charged in invoice, Section 11D provisions do not apply. The demand was set aside. en-us Thu, 29 Aug 2024 00:00:00 +0530 Sat, 31 Aug 2024 07:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757696 CESTAT Ahmedabad allowed the appeal against demand under Section 11D of Central Excise Act. The appellant had reversed SAD credit under Rule 3(5) of Cenvat Credit Rules, 2004 when clearing inputs as such, and showed corresponding amount in invoice. CESTAT held that Section 11D applies only when excess duty is collected but not paid to government. Since appellant had already paid the amount by reversing credit in Cenvat account, Section 11D was inapplicable. Following precedent in Unison Metals Ltd case, CESTAT ruled that once duty amount is paid to government and charged in invoice, Section 11D provisions do not apply. The demand was set aside. Case-Laws Central Excise Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757696