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2018 (6) TMI 234 - AT - Central ExciseDemand u/s 11D towards recovery of reversal of cenvat credit from the buyers as Duty - Revenue is of the view that, as the appellant has recovered 8% of the value of exempted goods as duty from the buyers therefore, they are required to pay the said amount in terms of Section 11D of the CEA 1944 - Held that:- A similar issue has come up before the Larger Bench of this Tribunal in the case of Unison Metals Limited vs. CCE, Ahmedabad [2006 (10) TMI 171 - CESTAT, NEW DELHI], where it was held that (irrespective of whether the 8% payments were duty or not) since the 8% amount remain already paid to the revenue, and no amount is retained by the assessee, Section 11D has no application. As the amount collected from the buyers has already stand paid by the appellants, the provisions of Section 11D of the Act are not applicable to the facts of this case - appeal allowed - decided in favor of appellant.
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