Amount paid under Rule 6(3) of CCR after recovering it from customers couldn’t be demanded again by

Excise & Customs : Where, in respect of exempted goods/services, assessee has paid 6% amount under rule 6(3) of CENVAT Credit Rules and recovered same from buyers, since said amounts stand already paid to revenue, same cannot be demanded again under section 11D of Excise Act or section 73A of Finance Act