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2018 (10) TMI 697 - AT - Central ExciseRefund claim/adjustment of excess paid duty against short paid - finalization of provisional assessment - whether the appellants are eligible for adjusting the excess paid duty towards the short paid as well as whether they are eligible for refund of the excess amount after such adjustment? Held that:- In Toyota Kirloskar Auto Parts [2011 (10) TMI 201 - KARNATAKA HIGH COURT] the Hon’ble High Court of Karnataka had occasion to analyse the issue and has held that such adjustment is permissible. Since the issue stands settled in favor of the appellant the order directing to credit the sanctioned refund to the Consumer Welfare Fund is not in accordance in law and requires to be set aside - appeal allowed - decided in favor of appellant.
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