Duty of excise not levied or short-levied as a result of general practice not to be recovered [Section 11C]:

Sometimes it may happen that goods may be liable to excise duty but on account of generally prevalent practice no excise duty is charged on them or a lower rate of duty than the applicable rate is levied on the excisable goods. In such cases, the Central Government has the power to direct by notification that such not -levied excise duty or short levied excise duty shall not be required to be paid in respect of such goods.

When such a notification in respect of any goods is issued, the whole of the excise duty (in case of non-levy) or excess excise duty (in case of short levy) which would not have been paid if the said notification had been in force, shall be dealt with in accordance with the provisions of section 11B(2).

The person claiming the refund of such duty or the excess duty has to make an application to the Assistant/Deputy Commissioner of Central Excise in the prescribed form (same form for making a refund claim under section 11B) before the expiry of six months from the date of issue of the said notification.