https://www.taxtmi.com/caselaws?id=795960 Reimbursement by a buyer of an amount reversed under Rule 6(3)(a)(i) of the Cenvat Credit Rules for exempt clearances does not constitute an amount collected as representing excise duty merely because it appears in an invoice's excise-duty column. Exempt goods carry no excise-duty liability, and statutory records and ER-1 returns showing the prescribed reversal support the payment's character as Cenvat-related reimbursement. Where the parties' agreement identifies the payment as reimbursement, invoice nomenclature cannot alter its legal nature. Section 11D does not apply because no amount was collected by representing it as excise duty. 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 under Rule 6(3)(a)(i) of the Cenvat Credit Rules for exempt clearances does not constitute an amount collected as representing excise duty merely because it appears in an invoice's excise-duty column. Exempt goods carry no excise-duty liability, and statutory records and ER-1 returns showing the prescribed reversal support the payment's character as Cenvat-related reimbursement. Where the parties' agreement identifies the payment as reimbursement, invoice nomenclature cannot alter its legal nature. Section 11D does not apply because no amount was collected by representing it as excise duty. Case-Laws Central Excise Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795960