https://www.taxtmi.com/caselaws?id=797193 Section 11D(1A) requires every person, including a non-manufacturer contractor, to credit to the Central Government any amount collected from customers as representing excise duty that exceeds the duty assessed, determined and paid on excisable goods. Its scope is not confined to manufacturers. Separate identification or incorporation of excise duty in accepted bid prices and invoices, together with declarations that statutory duties had been deposited, supported the finding that excess duty had been collected. Authorities concerning cum-duty prices, blank duty columns, or no collection of excess duty did not apply. The excess collected amount is payable to the Central Government with applicable interest. en-us Tue, 18 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797193 Section 11D(1A) requires every person, including a non-manufacturer contractor, to credit to the Central Government any amount collected from customers as representing excise duty that exceeds the duty assessed, determined and paid on excisable goods. Its scope is not confined to manufacturers. Separate identification or incorporation of excise duty in accepted bid prices and invoices, together with declarations that statutory duties had been deposited, supported the finding that excess duty had been collected. Authorities concerning cum-duty prices, blank duty columns, or no collection of excess duty did not apply. The excess collected amount is payable to the Central Government with applicable interest. Case-Laws Central Excise Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797193