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2015 (7) TMI 1316 - AT - Central ExciseAdjustment of excess paid and short paid duty - Finalization of provisional assessment - demand of differential duty without adjustment of excess payment made against while finalising the assessment in a particular year - Held that:- The issue decided in the case of TOYOTA KIRLOSKAR AUTO PARTS PVT LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, BANGALOR [2011 (10) TMI 201 - KARNATAKA HIGH COURT], where it was held that Even though the duty payable under the Act is to be calculated under each head of each case ultimately it is the total duty payable for all the goods which are the subject matter of the provisional assessment and final assessment which is to be taken into consideration. The appellants are eligible for adjustment of excess duty paid while finalizing the provisional assessment for the year 2005-06 and for the subsequent years question of unjust enrichment does not arise - appeal allowed - decided in favor of appellant.
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