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2014 (7) TMI 353 - AT - Central ExciseRefund claim - Adjustment of differential duty in refund sanctioned - Held that:- In terms of Rule 7 of the Central Excise Rules, 2002 the provisional assessment was finalized and the differential duty had to be paid and for the excess payment of duty, the assessee is required to file a refund application. In the present case, it is seen that the adjudicating authority after examining the provisions of Section 11B of the Act had sanctioned the refund amount, which was adjusted against demand of differential duty arising out of finalization of provisional assessment. Section 11 of the Central Excise Act provides recovery of some dues to Government. In the present case, there is no dispute that the differential duty short paid is recoverable from the appellant and, therefore, the adjudicating authority has rightly adjusted the sanctioned refund amount from the differential duty in terms of Section 11 of the Act - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - Following decision of Excel Rubber Ltd. Vs Commissioner of Central Excise, Hyderabad reported in [2011 (3) TMI 527 - CESTAT, NEW DELHI (LB)] - Decided against assessee.
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