Section 11D cannot be invoked if excise duty collected been paid to Govt

The appellant (sic) is engaged in the manufacture of thinner wire from thicker wire by the process of drawing wire rods. They are availing CENVAT Credit on the input and paying excise duty on the final products i.e. drawn wire. The department’s case is that since at the relevant time, the drawing of wire did not amount to manufacture, the appellant’s activity is not excisable activity. Therefore, they were not supposed to charge the excise duty. Since they charged the excise duty and collected the same from their customers, the same is liable to be recovered under section 11D of ...