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2016 (5) TMI 1242 - AT - Central ExciseDenial of refund - Unjust enrichment - Held that:- The Commissioner (Appeals) in the impugned order held that the Original Authority is bound to follow the earlier appellate order, which allowed the adjustment of excess with short payment during the finalization of provisional assessment. On this issue, the impugned order cannot be faulted as such adjustment of duty on finalization of provisional assessment is held to be legally valid by the Tribunal in Hindustan Zinc Ltd. [2015 (11) TMI 953 - CESTAT NEW DELHI (LB)]. The Tribunal followed the decision of the Hon’ble Karnataka High Court in the case of Toyota Kirloskar Auto Parts Pvt. Ltd. Vs. CCE,LTU, Bangalore [2011 (10) TMI 201 - KARNATAKA HIGH COURT]. Considering the ratio followed by the Tribunal, no merit found in the present appeal filed by revenue. - Decided against the revenue
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