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2018 (7) TMI 402 - AT - Central ExciseAdjustment of amount due from abatement claim / adjustment of demand with refund - Abatement of duty - Rule 10 of Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008 - Held that:- There is no dispute that the appellant is entitled to claim of abatement of ₹ 37,33,333/- - Hon'ble Karnataka High Court in the case of Commissioner of Central Excise, Bangalore -III Vs. Stella Rubber Works (Units)-II [2013 (3) TMI 299 - KARNATAKA HIGH COURT] observed that once the Adjudicating Authority has held that the assessee is entitled to refund of the amount which was paid to the department, in absence of the specific provisions authorizing the Revenue adjusting the said amount towards due to them, it is improper for them to make such adjustment. In the present case, the Adjudicating Authority adjusted the duty by invoking Section 11 of the Act, 1944. Apparently, there is no confirmed demand against the appellant and therefore the action of the lower authorities cannot be sustained in the eye of law. Appeal allowed - decided in favor of appellant.
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