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2014 (3) TMI 484 - AT - Central ExcisePrayer of adjustment of excess paid duty with short payment - Revenue contended that manufacturer has not complied with Rule 9B as provisional assessment and therefore he should have filed Refund claim u/s 11B - revenue denied the adustment - Held that:- On perusal of the records and the impugned order, we find that the Assistant Commissioner, Tuticorin by letter dated 15.4.1999 ordered for provisional assessment and also directed to execute a bond as required under Rule 9B of the Central Excise Rules, 1944. The appellant had not executed the bond as required under the said Rule and therefore there was no provisional assessment. We agree with the finding of the Commissioner (Appeals) that the excess amount of duty paid on higher assessable value would be refunded in accordance with Section 11B of the said Act - Decided against assessee.
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