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2012 (12) TMI 144 - AT - Central ExciseAdjustment of excess payment of duty against short-payment of duty upon finalisation of provisional assessments - Held that:- Adjustment of the excess payment of duty against the short-payment of duty for the period covered by the same return is what is impliedly permitted - Such claim shall be considered on monthly basis. In other words, the amount of duty paid in excess for a month covered by a return may be adjusted against the amount of duty short-paid (if any) for the same month. For such adjustment of duty burden of duty has to be borne by the assessee as per Doctrine Of Unjust Enrichment and not the Consumer. - Matter remanded back for fresh decision.
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