https://www.taxtmi.com/caselaws?id=51244 Section 11D of the Central Excise Act applies to excess amounts collected as excise duty on final excisable goods by a person liable to pay that duty. It does not cover separate recovery from buyers of Additional Excise Duty already paid on input base fabrics where the finished goods are exempt from that duty and only basic excise duty is payable. Consequently, recovery could not be sustained under Sections 11D or 11A, and related interest and penalties were unsustainable. The limited incorporation of Central Excise Act provisions into the Additional Excise Duty Act for levy, collection, offences and penalties did not extend Section 11D's appropriation mechanism to the Additional Excise Duty recovery concerned. en-us Fri, 07 Jun 2002 00:00:00 +0530 Mon, 16 Jul 2012 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51244 Section 11D of the Central Excise Act applies to excess amounts collected as excise duty on final excisable goods by a person liable to pay that duty. It does not cover separate recovery from buyers of Additional Excise Duty already paid on input base fabrics where the finished goods are exempt from that duty and only basic excise duty is payable. Consequently, recovery could not be sustained under Sections 11D or 11A, and related interest and penalties were unsustainable. The limited incorporation of Central Excise Act provisions into the Additional Excise Duty Act for levy, collection, offences and penalties did not extend Section 11D's appropriation mechanism to the Additional Excise Duty recovery concerned. Case-Laws Central Excise Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51244