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2010 (12) TMI 583 - CESTAT, KOLKATARefund claim - Area based exemption - Adjustment of excess re-fund - Notification No. 33/99 dated 8-7-1999 was amended by Notification No. 61/2002 dated 23-12-2002 which restricting the refund - There is no dispute before us that an amount of Rs. 35, 31,810/- was paid to the Appellant in excess during the relevant period - The claim of the Appellant is that they have adjusted the excess payment voluntarily in their refund claim for January, 2003 - There is no request for any adjustment of amount paid to them in excess during the period September to December, 2002 - The entire amount as claimed by them stands sanctioned -Merely because certain amounts were lying in the CENVAT Account which could have been used by them otherwise for paying the duty amount, it cannot be presumed that an excess amount has been sanctioned as refund and adjusted - The adjustments sought for by the Appellants will amount to re-casting the refund claim filed by the Appellants as if it was for a higher amount and showing as if part of the amount stand adjusted - This type of adjustment of is neither desirable nor permissible - Decided against the assessee.
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