https://www.taxtmi.com/caselaws?id=795960 Reimbursement by a buyer of an amount reversed on exempt clearances under the Cenvat Credit Rules is distinguished from an amount collected as excise duty. The notes explain that exempt goods carry no excise-duty liability, while statutory records and ER-1 returns may establish reversal of the prescribed amount under the Cenvat scheme. Where the underlying agreement characterises the buyer's payment as reimbursement of that reversal, an invoice entry in the excise-duty column does not alter its legal character. On this analysis, the provision governing amounts collected as representing excise duty does not apply to such reimbursement. en-us Tue, 28 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795960 Reimbursement by a buyer of an amount reversed on exempt clearances under the Cenvat Credit Rules is distinguished from an amount collected as excise duty. The notes explain that exempt goods carry no excise-duty liability, while statutory records and ER-1 returns may establish reversal of the prescribed amount under the Cenvat scheme. Where the underlying agreement characterises the buyer's payment as reimbursement of that reversal, an invoice entry in the excise-duty column does not alter its legal character. On this analysis, the provision governing amounts collected as representing excise duty does not apply to such reimbursement. Case-Laws Central Excise Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795960