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2019 (3) TMI 110 - AT - Central ExciseDemand of duty short paid - time limitation - intent to evade or not - Held that:- The arguments of the appellant that the entire demand is barred by limitation is not sustainable because the irregularity was detected during the audit. Therefore, the demand is not barred by limitation and extended period has been rightly invoked. Adjustment of excess duty paid with the short payment of duty - Held that:- This issue is no more res integra and has been settled by various decisions of the Tribunal which has allowed the adjustment of duty. It is a fact that the appellant has paid the entire short paid duty of ₹ 19,36,869/- along with interest and he wanted to adjust the excess paid duty amounting to ₹ 10,52,311/- - the adjustment of duty is permitted under law and the benefit of the same ought to have been allowed to the appellant but the same was not allowed by the Commissioner(Appeals) - thus, appellants are entitled to the adjustment of excess duty paid by them to the tune of ₹ 10,52,311/- against the short paid duty. Demand of Interest - Held that:- The appellants are liable for interest on the short paid duty which is to be determined after adjusting the excess duty paid. Unjust enrichment - Held that:- The refund has been wrongly rejected on the ground of unjust enrichment whereas in the facts and circumstances, unjust enrichment is not applicable. For the purpose of quantification of duty liability after adjustment and for quantification of interest liability, the case remanded back to the original authority for adjustment of duties and also for determination of interest payable by the appellant - appeal allowed by way of remand.
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