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2015 (12) TMI 730 - AT - Central ExciseDenial of Adjustment of excess payment paid against the short payment paid at the provisional assessment - whether during the course of assessment of provisional assessment, excess duty paid by the appellant can be adjusted against short payment paid at the time of finalisation of assessment or not - Held that:- appellant has not sought refund of the excess duty paid - Reliance placed by the Ld. AR in Excel Rubber Ltd. (2011 (3) TMI 527 - CESTAT, NEW DELHI (LB)) is not applicable when the decision of the Hon'ble High Court of Karnataka is available. Further, the case of GIS Cotton Mills Ltd. (2013 (6) TMI 119 - Calcutta High Court) relied upon by the ld. AR is not applicable to the facts of this case as in this case the assessee sought refund of the excess duty paid. Therefore, as in this case where the appellant has not claimed refund of the excess duty paid, the case is covered by the BSL Ltd. (2014 (9) TMI 771 - CESTAT NEW DELHI). Accordingly, the adjustment of excess duty paid by the appellant against short duty on finalisation of the provisional assessment is permissible. Accordingly, impugned order is set aside - Decided in favour of assessee.
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