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2008 (9) TMI 321 - AT - Central ExciseAdjustment of demand with the refund - excess duty has been paid in one unit which is equivalent to the differential duty demanded in respect of the second unit - Both the units belong to the same manufacturer - The appellant explained the reasons by mistake in deposit excess duty in one unit and less duty in another unit - We find the duty paid in excess in one unit is to be adjusted against the deemed differential duty and against the other unit of the assessee – adjustment allowed but appellant can not apply for refund after adjustment.
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