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2007 (7) TMI 269 - HIGH COURT PUNJAB AND HARYANAWhether in the absence of provisional assessment, duty paid in excess can be adjusted against duty short paid, especially when the refund claim of excess duty is otherwise time barred – since no such issue was raised before the Tribunal. Therefore, adjustment as ordered by Tribunal would not give rise to any question of law – further, since revenue not raised any argument before Tribunal that credit would not be allowed selectively in respect of few consignments only, no question of law arise
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