Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1432 - AT - Central ExciseFinalisation of provisional assessment - adjustment of excess paid duty with short paid duty - Held that: - the adjustment of excess payment of duty against short payment thereof during the provisional assessment period has been ordered before determining the ultimate demand or refund, in the light of the Hon'ble High Court of Karnataka decision in the case of Toyota Kirloskar Auto Parts Ltd. [2011 (10) TMI 201 - KARNATAKA HIGH COURT] - the impugned order set aside and matter remanded back to the original authority to pass de novo order - appeal allowed by way of remand.
|