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TMI Blog2019 (11) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... should be applicable for recovery of such amount, considering the same as a collection of excess service tax from the customer. Under an identical situation, this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, JAIPUR VERSUS VINAYAK AGROTECH LTD. [ 2012 (5) TMI 524 - CESTAT, NEW DELHI] where it was held that In terms of the provisions of Section 11D, the respondents have collected any duty from their customers representing the same as excess duty. As such, demand in terms of Section 11D is not required to be confirmed against the respondents. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 86418 of 2016 - A/86809/2019 - Dated:- 16-9-2019 - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed under Section 73A (4) ibid along with interest and also ₹ 10,000/- was imposed as penalty under Section 77(2) ibid. On appeal, the learned Commissioner (Appeals) vide impugned order dated 12.04.2016 has upheld the adjudged demands confirmed on the appellant. 3. The learned AR appearing for the appellant submits that the benefit of Notification No. 24/2007-ST dated 22.05.2007 claimed by the appellant was subsequently passed on to the customer. In this context, he has referred to the paragraph 10 in the adjudication order to state that the original authority had accepted the fact of refund of such amount by the appellant in favour of its customer. Thus, he submits that since the appellant had refunded the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thus, under such circumstances, it cannot be said that the provisions of Section 73A ibid should be applicable for recovery of such amount, considering the same as a collection of excessservice tax from the customer. I find that under an identical situation, this Tribunal in the case of VinayakAgrotech Ltd. (supra) has rejected the appeal filed by Revenue, holding as under:- 8. Considering the provisions of Section 11D, it is seen that the same are to the effect that every person who is liable to pay duty under this Act and the Rules made thereunder and has collected any amount in excess of the duty assessed on determined and paid on any excisable goods under this Act or the Rules made thereunder from the buyers of such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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